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Quality of the Administration of Value-Added Tax in OECD countries and Russia

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Author Info

  • Alexander Knobel

    (Gaidar Institute for Economic Policy)

  • Sergey Sinelnikov-Murylev

    (Gaidar Institute for Economic Policy)

  • Ilya Sokolov

    (Gaidar Institute for Economic Policy)

Abstract

This paper presents an analysis of the quality of VAT administration in OECD countries and Russia. Econometric analysis of the factors which influence the quality of VAT administration, demonstrate a positive effect of the level of institutional development on the efficiency of tax collection. However this tendency takes place only when there are no additional tax exemptions being implemented alongside the economic development where ex-emptions, in addition to causing a direct loss, complicate the taxation system and lower the quality of its administration

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File URL: http://www.iep.ru/files/RePEc/gai/wpaper/0050Knobel.pdf
File Function: Revised version, 2013
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Bibliographic Info

Paper provided by Gaidar Institute for Economic Policy in its series Working Papers with number 0050.

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Length: 22 pages
Date of creation: 2013
Date of revision: 2013
Handle: RePEc:gai:wpaper:0050

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Keywords: administration efficiency; optimal taxation; VAT.;

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  1. Emran, M. Shahe & Stiglitz, Joseph E., 2005. "On selective indirect tax reform in developing countries," Journal of Public Economics, Elsevier, vol. 89(4), pages 599-623, April.
  2. Aizenman, Joshua & Jinjarak, Yothin, 2005. "The collection efficiency of the value added tax: theory and international evidence," Santa Cruz Department of Economics, Working Paper Series qt42d103zh, Department of Economics, UC Santa Cruz.
  3. Kelly Edmiston & Richard M. Bird, 2006. "Taxing consumption in Jamaica," Community Affairs Research Working Paper 2006-01, Federal Reserve Bank of Kansas City.
  4. Friedrich Schneider, 2004. "Shadow Economies around the World: What do we really know?," IAW Discussion Papers 16, Institut für Angewandte Wirtschaftsforschung (IAW).
  5. Alex Cukierman & Sebastian Edwards & Guido Tabellini, 1989. "Seigniorage and Political Instability," NBER Working Papers 3199, National Bureau of Economic Research, Inc.
  6. Glenn P. Jenkins & Chun-Yan Kuo & Keh-Nan Sun, 2003. "Taxation and Economic Development in Taiwan," American Journal of Economics and Sociology, Wiley Blackwell, vol. 62(4), pages 734-735, October.
  7. José A. Pagán & Gökçe Soydemir & José A. Tijerina-Guajardo, 2001. "The Evolution Of Vat Rates And Government Tax Revenue In Mexico," Contemporary Economic Policy, Western Economic Association International, vol. 19(4), pages 424-433, October.
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