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Table Card RUSMARC
Title: IMF working paper ;. Structural Transformation and Tax Efficiency. — WP/19/30.
Creators: Cevik Serhan
Organization: International Monetary Fund,
Collection: Электронные книги зарубежных издательств; Общая коллекция
Subjects: Value-added tax — Statistics.; Taxation — Economic aspects.; Value-added tax.; EBSCO eBooks
Document type: Other
File type: PDF
Language: English
Rights: Доступ по паролю из сети Интернет (чтение, печать, копирование)
Record key: on1107325789

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Table of Contents

  • Cover
  • Contents
  • Abstract
  • I. Introduction
  • II. Related Literature
  • III. An Overview of the VAT System
  • IV. A First Look at the Data
  • V. Analysis Looking at VAT C-Efficiency
  • VI. Granular Analysis Looking at the VAT, Compliance, and Policy Gaps
  • VII. Conclusion
  • References
  • Figures
    • 1. Structural Transformation
    • 2. Trends in Services and Manufacturing
    • 3. Long-Run Changes in Structural Transformation and Tax Efficiency
    • 4. Country Coverage of the IMF’s RA-GAP Program
    • 5. Breakdown of the VAT Gap into Compliance Gap and Policy Gap
  • Tables
    • 1. VAT Summary Statistics
    • 2. Structural Transformation and Tax Efficiency: Baseline Estimations
    • 3. Structural Transformation and Tax Efficiency: EU KLEMS Subsector Estimations
    • 4. Structural Transformation and Tax Efficiency: Advanced vs. Developing Countries
    • 5. Structural Transformation and Tax Efficiency: Tradable vs. Non-Tradable Services
    • 6. Structural Transformation and Tax Efficiency: VAT, Policy, and Compliance Gap
  • Appendix Tables
    • A1. List of Countries
    • A2. Summary Statistics
    • A3. Summary Statistics: Service Subsectors
    • A4. Composition of Services: Tradable vs. Non-Tradable
    • A5. Structural Transformation and Tax Efficiency: VAT and Policy Gaps Subsector Estimations

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