Assuntos Econômicos
VAT Exemptions, Embedded Tax, and Unintended Consequences (Chandler et al.)
VAT Exemptions, Embedded Tax, and Unintended Consequences by William Chandler, Alastair Thomas, Frédéric Tremblay published by World Bank (5/2025). The value-added tax (VAT) has proved to be a highly effec tive tool at raising revenue in developed and developing…