Effects of Adopting a Value-added Tax
Effects of Adopting a Value-added Tax

Author: Jon Hakken

Publisher:

Published: 1992

Total Pages: 100

ISBN-13:

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I. Introduction -- II. How a VAT works -- III. Base of a value-added tax -- IV. Who bears the burden of a VAT? -- V. Economic effects of a VAT -- VI. Costs of administering and complying with a VAT -- VII. Direct consumption tax as an alternative to a VAT.

The Impact of Value Added Tax on Small Businesses
The Impact of Value Added Tax on Small Businesses

Author: Mitiku Melese

Publisher: LAP Lambert Academic Publishing

Published: 2014-02

Total Pages: 80

ISBN-13: 9783659407567

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It is clear that VAT affects the revenue of the government and thus, it should be employed in sensible way to have its natural fruit in country level. To this end, the study used survey methods of small business and question was asked by self administer questioners and judgmental sampling techniques was use to collect data. For analysis the five Likert scale and descriptive statistic was used. The survey of VAT payers indicated that tax officials were treated as professionals but they are not very open and honest for dealing different VAT maters. In addition to this, non- registered VAT payers can manipulate the price of goods and services that may attract consumers letting the inflated price for registered small business VAT payers. Finally the researcher recommends educating VAT payers about accounting, communicating about VAT and creation of awareness is essential for the government and other responsible persons

The Value Added Tax and Growth: Design Matters
The Value Added Tax and Growth: Design Matters

Author: Mr.Santiago Acosta Ormaechea

Publisher: International Monetary Fund

Published: 2019-05-07

Total Pages: 38

ISBN-13: 149831418X

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Does the design of a tax matter for growth? Assembling a novel dataset for 30 OECD countries over the 1970-2016 period, this paper examines whether the value added tax (VAT) may have different effects on long-run growth depending on whether it is raised through the standard rate or through C-efficiency (a measure of the departure of the VAT from a perfectly enforced tax levied at a single rate on all consumption). Our key findings are twofold. First, for a given total tax revenue, a rise in the VAT, financed by a fall in income taxes, promotes growth only when the VAT is raised through C-efficiency. Second, for a given VAT revenue, a rise in Cefficiency, offset by a fall in the standard rate, also promotes growth. The implication is thus that in OECD countries broadening the VAT base through fewer reduced rates and exemptions is more conducive to higher long-run growth than a rise in the standard rate.