3 Is the VAT a Particularly Effective and Efficient Tax? by Liam P. Ebrill, Michael Keen, and Victoria J Perry published by IMF.
Despite the evident importance of the spread of the VAT, there have been almost no systematic attempts to progress beyond anecdote in evaluating its performance. Is there any evidence that adoption of the VAT has actually produced the benefits claimed by its advocates? These are difficult questions, which the following attempts to begin answering.
