This work paper is part of a series of brief analyzes that CIAT wants to offer as a presentation of the updating of the Collection, Aliquot and Tax Expenditure databases available in CIATData.

Taking advantage of this wide range of information, we have chosen to carry out a study that links all these dimensions and puts them in relation with the basic characteristics of the different economies of the region through the indicators of productivity, collection efficiency, tax expenditures and inefficiency, in this case focusing on the Value Added Tax (VAT). In spite of the shortcomings derived from the different methodologies used in the different countries and the limitations of indicators, we believe that the results will be useful to better understand the reality of the region and improve the bases for its analysis.

In the first section we briefly present the databases used and available for the entire community of analysts and tax administrators in CIATData. In the second and third sections, we will relate the characteristics of the respective economies with their collection figures, level of rates and estimated figures for tax expenditure, using various standard indicators (Productivity and Efficiency-C) and others elaborated by the authors (Inefficiency-G) and Inefficiency-X). Finally, in the fourth section, we will summarize the results and present possible lines of future work to continue perfecting our knowledge of the tax systems of the region.

See document

1,293 total views, 1 views today