- The authors of a recent paper for the International Monetary Fund argue for a single-rate, broad-based VAT with the tax paid on consumption repaid to lower income households in real time.
- Angela Bedi considers the merits of a progressive VAT and how it could be achieved.
Source: icaew.com (subscription needed)
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
