{"title":"产能过剩下的增值税:以埃塞俄比亚为例","authors":"Marius van Oordt","doi":"10.2139/ssrn.3899061","DOIUrl":null,"url":null,"abstract":"This paper considers the design of a VAT where the economy is not at full capacity, as is the case in most developing countries. It critically examines the importance of efficiency and how tax policy can raise the stock of productive resources in an economy. Against this background, policy recommendations for the Ethiopian VAT are provided.","PeriodicalId":431495,"journal":{"name":"Public Economics: Taxation","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2021-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The VAT under Excess Capacity: The Case of Ethiopia\",\"authors\":\"Marius van Oordt\",\"doi\":\"10.2139/ssrn.3899061\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This paper considers the design of a VAT where the economy is not at full capacity, as is the case in most developing countries. It critically examines the importance of efficiency and how tax policy can raise the stock of productive resources in an economy. Against this background, policy recommendations for the Ethiopian VAT are provided.\",\"PeriodicalId\":431495,\"journal\":{\"name\":\"Public Economics: Taxation\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2021-08-04\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Public Economics: Taxation\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2139/ssrn.3899061\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Public Economics: Taxation","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/ssrn.3899061","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The VAT under Excess Capacity: The Case of Ethiopia
This paper considers the design of a VAT where the economy is not at full capacity, as is the case in most developing countries. It critically examines the importance of efficiency and how tax policy can raise the stock of productive resources in an economy. Against this background, policy recommendations for the Ethiopian VAT are provided.
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