documento electrónico

Inglés

Documentos de Trabajo - CIAT

2017

47 p.

This working paper belongs to a series of brief analyses that we want to offer from CIAT as presentation of the updating of the Databases on Collection, Tax Rates and Tax Expenditures available in CIATData.

1. The databases used: updating CIATData. 2. VAT collection in Latin America. 3. VAT productivity and C-efficiency. 4. A complete view of collection, tax expenditure and efficiency in the administration:C-efficiency + G-inefficiency + X-inefficiency = 100%. 5. What do we know, what do we ignore, and what can we learn?.