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The C-inefficiency of the EU-VAT and what can be done about it
It is widely agreed that in countries without major constraints on administrative capacity, a value-added tax (VAT) should tax all goods and services at a uniform rate. In these countries, VAT’s C-efficiency, that is, actual revenue over potential revenue, should be one if compliance is perfect. Und...
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| Formato: | Online Artículo Texto |
| Lenguaje: | English |
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Springer US
2021
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| Acceso en línea: | https://www.ncbi.nlm.nih.gov/pmc/articles/PMC8319589/ https://www.ncbi.nlm.nih.gov/pubmed/34341623 http://dx.doi.org/10.1007/s10797-021-09683-0 |