The performance of VAT in DGD partner countries
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This study presents a case study on the value added-tax (VAT) with the objective to design appropriate policies aiming to improve domestic-resource mobilization in developing countries. Data from 18 DGD-partner countries (past and present) over the 1990-2012 period show that, although the performance of VAT has improved in recent years, many of these countries can close their resource gap by implementing reforms that improve the efficiency of their VAT system. We present an in-depth analysis on Bolivia to illustrate how such reforms could be designed. (download) |
R. Houssa
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