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Have VAT rates reached their limit?: an empirical note

Matthews, Kent Gerard Patrick and Lloyd-Williams, Jean 2000. Have VAT rates reached their limit?: an empirical note. Applied Economics Letters 7 (2) , pp. 111-115. 10.1080/135048500351933

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Abstract

Value-added taxes (VAT) have increased in a number of developed economies in recent years. The shift towards consumption taxes in general and VAT in particular has made it a politically sensitive tax. While it is generally accepted that an expenditure tax such as VAT is less distortionary and more efficient to collect than an income tax, there is increasing concern that VAT rates have reached or are close to their revenue maximizing limit. Empirical evidence is produced to support this view.

Item Type: Article
Date Type: Publication
Status: Published
Schools: Business (Including Economics)
Subjects: H Social Sciences > HB Economic Theory
Publisher: Taylor & Francis Group
ISSN: 1350-4851
Last Modified: 04 Jun 2017 05:12
URI: http://orca.cf.ac.uk/id/eprint/49563

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