Browsing Chr. Michelsens Institutt by Subject "Value Added Tax"

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    • VAT receipt lotteries: Can they increase tax revenues in Sub-Saharan Africa? 

      Fjeldstad, Odd-Helge; Hellar, George; Mdee, Ephraim; Sjursen, Ingrid Hoem; Somville, Vincent (CMI Insight 2021:8, Report, 2021-09-01)
      Value Added Tax accounts for about a fourth of all tax revenues in Sub-Saharan Africa (SSA), but studies show that there is potential to collect substantially more revenues from the VAT in most countries in the region. ...