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Value Added Tax & Export: the Case of Selected Countries around the World

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  • Ahmad Jafari samimi

Abstract

The purpose of the present paper is to compare the impact of implementing Value Added Tax on Export of goods and services in selected countries. In this paper, we used four different indices for export; export of goods and services, export of goods and services (BOP), export of goods and services (annual % growth), export of goods and services (% of GDP) to investigate the sensitivity to different definitions .To do so, study concentrated on a sample of 140 countries that have applied Value Added Tax in their tax system from 1990 to 2008. Findings of the study based on Mean Difference Statistical Test in a two threeyear periods before and after introduction of VAT. In general, the results show that, in different indices, the impact of VAT on export is positive. Therefore, it is suggested that other countries have not yet introduced the VAT to reform their tax system by introducing the VAT.

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  • Ahmad Jafari samimi, 2011. "Value Added Tax & Export: the Case of Selected Countries around the World," Journal of Economics and Behavioral Studies, AMH International, vol. 2(6), pages 298-305.
    • Handle: RePEc:rnd:arjebs:v:2:y:2011:i:6:p:298-305
    DOI: 10.22610/jebs.v2i6.247
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    Cited by:

    1. Zhang, Yan & Bai, Zhuoran & Findaly, Christopher, 2021. "Value-added Tax Reform and Services Exports: Evidence from China," MPRA Paper 111184, University Library of Munich, Germany, revised 2021.

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