On 1st of September of 2017, Laura Abramovsky spoke at HMRC's International Tax Training Programme, a flagship programme run by HMRC on behalf of the Commonwealth Association of Tax Administrators (CATA).
Laura introduced IFS' work to support evidence-based tax policy and administration design in t...
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.
This presentation was given by Laura Abramovsky at "A taxing challenge? Analysing and supporting tax policy design in low and middle income countries" on 15 March 2017.
This presentation was given by Ross Warwick at "A taxing challenge? Analysing and supporting tax policy design in low and middle income countries" on 15 March 2017.
This presentation was given by David Phillips at "A taxing challenge? Analysing and supporting tax policy design in low and middle income countries" on 15 March 2017.
This presentation was given by Yani Tyskerud at "A taxing challenge? Analysing and supporting tax policy design in low and middle income countries" on 15 March 2017.
