The value added tax: Its causes and consequences

This paper explores the causes and consequences of the remarkable rise of the value added tax (VAT), asking what has shaped its adoption and, in particular, whether it has proved an especially effective form of taxation. It is first shown that a tax innovation, such as the introduction of a VAT, red...

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Veröffentlicht in:	Journal of development economics 2010-07, Vol.92 (2), p.138-151
Hauptverfasser:	Keen, Michael, Lockwood, Ben
Format:	Artikel
Sprache:	eng
Schlagworte:	Causality Fiscal policy Fiscal theory Impact analysis Indirect taxation Manycountries Studies Tax reform Tax revenues Value added Value added tax Value added tax Tax reform Value-added taxes VAT
Online-Zugang:	Volltext
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