Value-Added Tax and Economic Efficiency: Role of Country Governance
Abstract
This paper examines the impact of VAT on economic efficiency, which while regarded as distortionary remains inevitable for economic development. Using data from 115 countries from 1984 to 2014, this research further investigates the moderating role of country governance on the link between VAT and economic efficiency. The results suggest that the extent to which country governance mitigates the effect of VAT on economic efficiency is contingent...
Paper Details
Title
Value-Added Tax and Economic Efficiency: Role of Country Governance
Published Date
Jan 1, 2021
Journal
Volume
68
Issue
3
Pages
325 - 358
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