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Determinants of value - added tax revenue : a cross section analysis (Английский)

Value-added tax (VAT) has become a major tax instrument in over 50 countries and an important element in tax policy advice to developing countries. But few studies have empirically tested some basic hypotheses about the performance and key feature of VAT as a revenue-raising instrument. The authors examine the main determinants of VAT revenue in a simple cross-country framework using data from 34 countries to answer certain key questions: What ...
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