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...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
panaeconomicus
2018
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| Subjects: | |
| Online Access: | http://irep.iium.edu.my/66639/ http://irep.iium.edu.my/66639/ http://irep.iium.edu.my/66639/ http://irep.iium.edu.my/66639/1/66639_Value-Added%20Tax%20and%20Economic-online%20first.pdf |