Efficiency Aspects of the Value Added Tax
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- Mr. Ruud de Mooij & Mr. Shafik Hebous & Mr. Michael Keen, 2025. "Efficiency Aspects of the Value Added Tax," IMF Working Papers 2025/165, International Monetary Fund.
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; ; ; ;JEL classification:
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
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This paper has been announced in the following NEP Reports:- NEP-ACC-2025-09-01 (Accounting and Auditing)
- NEP-PBE-2025-09-01 (Public Economics)
- NEP-PUB-2025-09-01 (Public Finance)
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