VAT in and After the Pandemic by Richard Bird published by Tax Notes (2020).
“This article is part of the series, Post-COVID-19: How Governments Should Respond to Fiscal Challenges to Spur Economic Recovery, coordinated by the International Tax and Investment Center (ITIC) to offer tax policy guidance to developing countries during the post-pandemic recovery phase.
Richard M. Bird is professor emeritus of economics at the Joseph L. Rotman School of Management at the University of Toronto. He thanks Sijbren Cnossen, Pierre-Pascal Gendron, James Robertson, and Daniel Witt for their comments on an earlier draft of this article.
In this installment, the author considers how countries can use VAT during the COVID-19 pandemic recession to increase revenue without raising rates and make the structural and administrative changes to improve VAT from all perspectives.”
