Rethinking the value added tax
The aim of this paper is to study the effects of the existence of reduced rates, zero-rate goods and VAT exemptions in Argentina on the prices of goods (effects on economic efficiency), the distributive impact and collection efficiency. The value added tax has become over time a key tribute to the A...
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| Formato: | Online |
| Idioma: | spa |
| Publicado: |
EdiUNS
2021
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| Acceso en línea: | https://revistas.uns.edu.ar/ee/article/view/2168 |
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| Sumario: | The aim of this paper is to study the effects of the existence of reduced rates, zero-rate goods and VAT exemptions in Argentina on the prices of goods (effects on economic efficiency), the distributive impact and collection efficiency. The value added tax has become over time a key tribute to the Argentine tax structure, with a collection of 7.6% of GDP in 2018 and a share in total tax resources of 32.6%. Efficiency “C” is 47%, which shows that the potential for VAT collection is important and any possible tax reform should focus on improving the design and implementation of tax. |
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