Explaining the Revenue Potential of VAT

Tax Notes International, pp. 1043-1046, March 1995

7 Pages Posted: 4 May 2011

Date Written: March 20, 1995

Abstract

An early empirical analysis of VAT revenue performance using data from countries that adopted the single-rate VAT.

Keywords: Taxes, value-added tax, government revenue

JEL Classification: H2, H8

Suggested Citation

Bogetic, Zeljko and Hassan, Fareed M.A., Explaining the Revenue Potential of VAT (March 20, 1995). Tax Notes International, pp. 1043-1046, March 1995. Available at SSRN: https://ssrn.com/abstract=1829371

Zeljko Bogetic (Contact Author)

World Bank ( email )

1818 H Street, N.W.
Washington, DC 20433
United States

Fareed M.A. Hassan

World Bank ( email )

1818 H Street, N.W.
ECICO
Washington, DC 20433
United States
202-473-5095 (Phone)
202-477-8518 (Fax)

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