search query: @indexterm value added tax / total: 98
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| Author: | Agha, A. Haughton, J. |
| Title: | Designing VAT systems: some efficiency considerations |
| Journal: | Review of Economics and Statistics
1996 : MAY, VOL. 78:2, p. 303-308 |
| Index terms: | ECONOMICS STATISTICS VALUE ADDED TAX |
| Language: | eng |
| Abstract: | This paper undertakes a cross-country analysis of the determinants of VAT compliance, using data from a sample of 17 OECD countries for 1987. An index of compliance is constructed and regressed against variables which represent characteristics of the countries and their VAT rates. It is found that (a) a higher VAt rate is associated with lower compliance; (b) compliance is substantially lower with multiple VAT rates; and (c) an extra dollar spent on administration raises revenue by $12, and longer experience with administrating a VAT also raises compliance. |
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