Browsing ECO Working Papers by Subject "Value added tax"

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Browsing ECO Working Papers by Subject "Value added tax"

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    Title: The Value Added Tax: Its Causes and Consequences  Author(s): KEEN, Michael; LOCKWOOD, Ben Date: 2007 Type of Publication: Working Paper Series/Report no.: EUI ECO Abstract: Almost unknown in 1960, the value added tax (VAT) is now found in more than 130 countries, raises around 20 percent of the world’s tax revenue, and has been the centerpiece of tax reform in many developing countries. ...