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220928 ||| eng |
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|a 9781484399811
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| 100 |
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|a Cevik, Serhan
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| 245 |
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|a Structural Transformation and Tax Efficiency
|c Serhan Cevik, Jan Gottschalk, Eric Hutton, Laura Jaramillo, Pooja Karnane, Moussé Sow
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| 260 |
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|a Washington, D.C.
|b International Monetary Fund
|c 2019
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| 300 |
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|a 32 pages
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| 653 |
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|a Revenue administration
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| 653 |
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|a Optimal Taxation
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| 653 |
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|a Public finance & taxation
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| 653 |
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|a Economic development
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| 653 |
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|a Tax gap
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| 653 |
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|a Industrial Price Indices
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| 653 |
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|a Cycles
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| 653 |
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|a Business Taxes and Subsidies
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| 653 |
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|a Taxation, Subsidies, and Revenue: General
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| 653 |
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|a Economic growth
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| 653 |
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|a Efficiency
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| 653 |
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|a Macroeconomics
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| 653 |
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|a Tax administration and procedure
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| 653 |
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|a Business Fluctuations
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| 653 |
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|a Industrial Organization and Macroeconomics: Industrial Structure and Structural Change
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| 653 |
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|a Taxation
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| 653 |
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|a Tax efficiency
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| 653 |
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|a Value-added tax
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| 653 |
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|a Public Finance
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| 653 |
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|a Spendings tax
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| 653 |
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|a Revenue
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| 653 |
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|a Structural transformation
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| 700 |
1 |
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|a Gottschalk, Jan
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| 700 |
1 |
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|a Hutton, Eric
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| 700 |
1 |
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|a Jaramillo, Laura
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| 041 |
0 |
7 |
|a eng
|2 ISO 639-2
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| 989 |
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|b IMF
|a International Monetary Fund
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| 490 |
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|a IMF Working Papers
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| 028 |
5 |
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|a 10.5089/9781484399811.001
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| 856 |
4 |
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|u https://elibrary.imf.org/view/journals/001/2019/030/001.2019.issue-030-en.xml?cid=46552-com-dsp-marc
|x Verlag
|3 Volltext
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| 082 |
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|a 330
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| 520 |
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|a Structural transformation has resulted in an increasing share of services in aggregate value-added in advanced and developing countries across the world. We analyze the impact of this shift into services on countries’ efficiency in collecting the value-added tax (VAT). The analysis is based on two alternative measures of VAT efficiency: (1) the VAT C-efficiency, using a broad panel of 134 countries over the period 1970-2014; and (2) the VAT gap using a more granular, proprietary dataset that draws on the results of IMF’s Revenue Administraion-Gap Analysis Program covering 24 countries over the period 2004-2016. We find that a higher share of services in aggregate value-added reduces the VAT efficiency, and that this adverse effect is mainly a result of a rise of non-tradable services, which in turn contributes to a narrowing of the VAT base
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