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What is VAT Design about?

This paper investigates the impact of value-added tax (VAT) design on long-run economic growth in OECD countries, focusing on whether VAT revenue increases through C-efficiency or the standard rate. The findings indicate that a revenue-neutral rise in VAT promotes growth when achieved through C-efficiency, which entails broadening the VAT base and reducing exemptions, rather than through increasing the standard rate. The study highlights the importance of VAT policy design in fostering economic growth, whil

Author

REZA RATU MUSTIKA Mahasiswa PNJ

Language

EN