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A VAT revenue simulation model for tax reform in developing countries

By:

Jenkins, Glenn P

Material type: Text

TextPublication details: 2000Action note:

4/21/08 JOYD

Summary: Develops a model to simulate policies and revenues for a value-added taxes (VAT) system in countries that have an indirect tax system containing sales, excise taxes, and tariffs. Suggests that if a government of a developing country wants to rely more on the VAT over time, it must move aggressively to broaden the base and enhance compliance.

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Develops a model to simulate policies and revenues for a value-added taxes (VAT) system in countries that have an indirect tax system containing sales, excise taxes, and tariffs. Suggests that if a government of a developing country wants to rely more on the VAT over time, it must move aggressively to broaden the base and enhance compliance.

4/21/08 JOYD

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