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Value Added Tax: Onward and Upward?

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Abstract

The most important tax development of the last half century has undoubtedly been the rise to prominence of the value-added tax (VAT).2 This tax has taken center stage almost everywhere (with the significant exception of the United States) and has become a revenue mainstay for many countries. The success of the VAT reflects a variety of factors: its high revenue potential, its relative simplicity and logic from an administrative perspective, its impact on economic efficiency, trade, and growth, the ease with which its relatively mild consequences on income distribution and equity may be mitigated, and the fact that fewer and relatively less complex political economy issues than often arise with respect to other potential revenue producing taxes seem to afflict its introduction and development.

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  • Jorge Martinez-Vazquez & Richard M. Bird, 2010. "Value Added Tax: Onward and Upward?," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1026, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    • Handle: RePEc:ays:ispwps:paper1026
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    11. Luiz de Mello, 2009. "Avoiding the Value Added Tax," Public Finance Review, , vol. 37(1), pages 27-46, January.
    12. Bird,Richard & Gendron,Pierre-Pascal, 2011. "The VAT in Developing and Transitional Countries," Cambridge Books, Cambridge University Press, number 9781107401440.
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    14. Richard Bird & Pierre-Pascal Gendron, 2006. "Is VAT the Best Way to Impose a General Consumption Tax in Developing Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0618, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
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    1. Bird, Richard M. & Zolt, Eric M., 2011. "Dual Income Taxation: A Promising Path to Tax Reform for Developing Countries," World Development, Elsevier, vol. 39(10), pages 1691-1703.
    2. Romain Houssa & Kelbesa Megersa & Roukiatou Nikiema, 2017. "The sources of VAT gaps in WAEMU: case studies on Benin and Burkina Faso," BeFinD Working Papers 0122, University of Namur, Department of Economics.
    3. Richard M. Bird, 2012. "Taxation and Development: What Have We Learned from Fifty Years of Research?," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1202, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    4. Sacchidananda Mukherjee, 2015. "Present State of Goods and Services Tax (GST) Reform in India," Working Papers id:7532, eSocialSciences.
    5. Richard M. Bird, 2014. "Foreign advice and tax policy in developing countries," Chapters, in: Richard M. Bird & Jorge Martinez-Vazquez (ed.), Taxation and Development: The Weakest Link?, chapter 4, pages 103-144, Edward Elgar Publishing.
    6. Sijbren Cnossen, 2015. "Mobilizing VAT revenues in African countries," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(6), pages 1077-1108, December.
    7. Claus, Iris & Martinez-Vazquez, Jorge & Vulovic, Violeta, 2012. "Government Fiscal Policies and Redistribution in Asian Countries," ADB Economics Working Paper Series 310, Asian Development Bank.
    8. Mattéo Godin & Romain Houssa & Kelbesa Megersa, 2017. "The Performance of VAT in DGD-partner countries," BeFinD Working Papers 0116, University of Namur, Department of Economics.
    9. Richard M. Bird, 2013. "Below the Salt: Decentralizing Value-Added Taxes," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1302, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    10. Institute for Fiscal Studies, 2011. "A retrospective evaluation of elements of the EU VAT system," Taxation Studies 0039, Directorate General Taxation and Customs Union, European Commission.
    11. Leonce Ndikumana, 2014. "International Tax Cooperation and Implications of Globalization," CDP Background Papers 024, United Nations, Department of Economics and Social Affairs.
    12. Iswahyudi, Heru, 2018. "Where has the money gone?: The case of Value Added Tax revenue performance in Indonesia," MPRA Paper 89876, University Library of Munich, Germany.

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