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Have VAT rates reached their limit?: an empirical note

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  • Kent Matthews
  • Jean Lloyd-Williams

Abstract

Value-added taxes (VAT) have increased in a number of developed economies in recent years. The shift towards consumption taxes in general and VAT in particular has made it a politically sensitive tax. While it is generally accepted that an expenditure tax such as VAT is less distortionary and more efficient to collect than an income tax, there is increasing concern that VAT rates have reached or are close to their revenue maximizing limit. Empirical evidence is produced to support this view.

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Bibliographic Info

Article provided by Taylor & Francis Journals in its journal Applied Economics Letters.

Volume (Year): 7 (2000)
Issue (Month): 2 ()
Pages: 111-115

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Handle: RePEc:taf:apeclt:v:7:y:2000:i:2:p:111-115

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Cited by:
  1. Kevin Fletcher, 2005. "Increasing Public Sector Revenue in the Philippines," IMF Working Papers 05/22, International Monetary Fund.
  2. Kent Matthews, 2003. "VAT Evasion and VAT Avoidance: Is there a European Laffer curve for VAT?," International Review of Applied Economics, Taylor & Francis Journals, vol. 17(1), pages 105-114.
  3. Keen, Michael & Lockwood, Ben, 2007. "The Value Added Tax : Its Causes and Consequences," The Warwick Economics Research Paper Series (TWERPS) 801, University of Warwick, Department of Economics.
  4. Ben Lockwood & Michael Keen, 2007. "The Value-Added Tax," IMF Working Papers 07/183, International Monetary Fund.

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