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The Evolution of Potential VAT Revenues and C-Efficiency in Advanced Economies

The Evolution of Potential VAT Revenues and C-Efficiency in Advanced Economies »

Source: The Evolution of Potential VAT Revenues and C-Efficiency in Advanced Economies

Volume/Issue: 2017/158

Series: IMF Working Papers

Author(s): Junji Ueda

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 11 July 2017

ISBN: 9781484305874

Keywords: Tax compliance, value-added tax, tax gap, C-efficiency ratio, elasticity of tax revenue, General, Business Taxes and Subsidies

To understand the cyclical movements of value-added tax (VAT) revenues in advanced economies, this paper analyzes changes in the C-efficiency ratio by decomposing it into changes in the compliance and policy gaps b...

How Buoyant is the Tax System? New Evidence from a Large Heterogeneous Panel

How Buoyant is the Tax System? New Evidence from a Large Heterogeneous Panel »

Source: How Buoyant is the Tax System? New Evidence from a Large Heterogeneous Panel

Volume/Issue: 2017/4

Series: IMF Working Papers

Author(s): Paolo Dudine , and João Tovar Jalles

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 January 2017

ISBN: 9781475569797

Keywords: Tax elasticity, Tax systems, Time series, Tax revenues, Low-income developing countries, Developed countries, Business cycles, Emerging markets, Fiscal sustainability, Panel analysis

In this paper we provide short- and long-run tax buoyancy estimates for 107 countries (distributed between advanced, emerging and low-income) for the period 1980-2014. By means of Fully-Modified OLS and (Pooled) Me...

The Evolution of Potential VAT Revenues and C-Efficiency in Advanced Economies

The Evolution of Potential VAT Revenues and C-Efficiency in Advanced Economies »

Volume/Issue: 2017/158

Series: IMF Working Papers

Author(s): Junji Ueda

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 11 July 2017

DOI: http://dx.doi.org/10.5089/9781484305874.001

ISBN: 9781484305874

Keywords: Tax compliance, value-added tax, tax gap, C-efficiency ratio, elasticity of tax revenue, General, Business Taxes and Subsidies

To understand the cyclical movements of value-added tax (VAT) revenues in advanced economies, this paper analyzes changes in the C-efficiency ratio by decomposing it into changes in the compliance and policy gaps b...

How Buoyant is the Tax System? New Evidence from a Large Heterogeneous Panel

How Buoyant is the Tax System? New Evidence from a Large Heterogeneous Panel »

Volume/Issue: 2017/4

Series: IMF Working Papers

Author(s): Paolo Dudine , and João Tovar Jalles

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 January 2017

DOI: http://dx.doi.org/10.5089/9781475569797.001

ISBN: 9781475569797

Keywords: Tax elasticity, Tax systems, Time series, Tax revenues, Low-income developing countries, Developed countries, Business cycles, Emerging markets, Fiscal sustainability, Panel analysis

In this paper we provide short- and long-run tax buoyancy estimates for 107 countries (distributed between advanced, emerging and low-income) for the period 1980-2014. By means of Fully-Modified OLS and (Pooled) Me...