Value-added tax and economic efficiency: role of country governance

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Value-added tax and economic efficiency: role of country governance

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 e...

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Bibliographic Details
Main Authors:	Chan, Sok Gee, Ramly, Zulkufly, Mustapha, Mohd Zulkhairi
Format:	Article
Language:	English
Published:	panaeconomicus 2018
Subjects:	HJ2240 Revenue. Taxation
Online Access:	http://irep.iium.edu.my/66639/ http://irep.iium.edu.my/66639/1/66639_Value-Added%20Tax%20and%20Economic-online%20first.pdf

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