Have VAT rates reached their limit?: An empirical note

Kent Matthews; Jean Lloyd-Williams

doi:10.1080/135048500351933

Have VAT rates reached their limit? An empirical note

Kent Matthews
, Jean Lloyd-Williams

Research output: Journal Publication › Article › peer-review

8 Citations (Scopus)

Abstract

Value-added taxes (VAT) have increased in a number of developed economies in recent years. The shift towards consumption taxes in general and VAT in particular has made it a politically sensitive tax. While it is generally accepted that an expenditure tax such as VAT is less distortionary and more efficient to collect than an income tax, there is increasing concern that VAT rates have reached or are close to their revenue maximizing limit. Empirical evidence is produced to support this view.

Original language	English
Pages (from-to)	111-115
Number of pages	5
Journal	Applied Economics Letters
Volume	7
Issue number	2
DOIs	https://doi.org/10.1080/135048500351933
Publication status	Published - 2000
Externally published	Yes

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 17 Partnerships for the Goals

ASJC Scopus subject areas

Economics and Econometrics

Access to Document

10.1080/135048500351933

Cite this

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AB - Value-added taxes (VAT) have increased in a number of developed economies in recent years. The shift towards consumption taxes in general and VAT in particular has made it a politically sensitive tax. While it is generally accepted that an expenditure tax such as VAT is less distortionary and more efficient to collect than an income tax, there is increasing concern that VAT rates have reached or are close to their revenue maximizing limit. Empirical evidence is produced to support this view.

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