Ross Warwick

Ross Warwick

Research Economist

Education:

BSc Economics with Study Abroad (1st Class), University of Warwick, 2016

ORCID: 0000-0003-3984-0990

Ross joined the IFS in 2016 and works in the Centre for Tax Analysis in Developing Countries. This centre combines research and in-country capacity building on tax and benefit policy and administration in a number of developing countries around the world.

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Redistribution, efficiency and the design of VAT: a review of the theory and literature

| Briefing Note

The simplest form of value added tax (VAT) – and the form often advocated by international organisations – is one with a broad base and a single (‘uniform’) rate. In practise, most countries exempt and/or apply lower VAT rates on certain categories of goods and services. In this note authors summarise the pros and cons of such ‘VAT rate differentiation’ that are highlighted in the economics and taxation literatures, paying particular attention to the applicability and relevance of each factor for low- and middle-income countries.

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