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Designing a Progressive VAT by Rita de la Feria and Artur Swistak published by IMF (4/2024) This paper presents a novel approach to addressing VAT regressivity, by proposing the adoption of a progressive VAT: a single-rate, broad-base, VAT, whereby…

How to Manage Value-Added Tax Refunds prepared by Mario Pessoa, Andrew Kazora Okello, Artur Swistak, Muyangwa Muyangwa, Virginia Alonso-Albarran, and Vincent Koukpaizan published by IMF (2021). The value-added tax (VAT) has the potential to generate significant government revenue. Despite…