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
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: Suggested Citation