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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…

Tax Fraud (Feria)

Tax fraud and the rule of law by Rita de la Feria published by Oxford University (1/2018). “The article concludes that this shift not only undermines tax equity and overall tax compliance, but may also lead to selective tax…