A report on Value-added tax, Tax and Tax avoidance

Map of countries and territories by their VAT status
Total revenue from direct and indirect taxes given as share of GDP in 2017
Avoiding the window tax in England
A Belgian VAT receipt
Pieter Brueghel the Younger, The tax collector's office, 1640
Countries with politicians, public officials or close associates implicated in the Panama Papers leak on 15 April 2016
Without any tax
Substitution effect and income effect with a taxation on y good.
With a 10% sales tax
Budget's constraint shift after an introduction of a lump sum tax or a general tax on consumption or a proportional income tax.
With a 10% VAT
The Laffer curve. In this case, the critical point is at a tax rate of 70%. Revenue increases until this peak, then it starts decreasing.
A supply-demand analysis of a taxed market
General government revenue, in % of GDP, from social contributions. For this data, the variance of GDP per capita with purchasing power parity (PPP) is explained in 20% by social contributions revenue.
Standard VAT or sales tax rate
Egyptian peasants seized for non-payment of taxes. (Pyramid Age)
General government revenue, in % of GDP, from VAT. For this data, the variance of GDP per capita with purchasing power parity (PPP) is explained in 3% by tax revenue.
Public finance revenue from taxes in % of GDP. For this data, the variance of GDP per capita with purchasing power parity (PPP) is explained in 32% by tax revenue.
EU VAT Tax Rates
Diagram illustrating deadweight costs of taxes
4 May 2010 "Campaña no más IVA" in Spain
National VAT act as a tariff on imports and their exports are exempt from VAT (zero-rated).

A value-added tax (VAT), known in some countries as a goods and services tax (GST), is a type of tax that is assessed incrementally.

- Value-added tax

Tax avoidance is the legal usage of the tax regime in a single territory to one's own advantage to reduce the amount of tax that is payable by means that are within the law.

- Tax avoidance

Since governments also resolve commercial disputes, especially in countries with common law, similar arguments are sometimes used to justify a sales tax or value added tax.

- Tax

A number of companies including Tesco, Sainsbury's, WH Smith, Boots and Marks and Spencer used a scheme to avoid VAT by forcing customers paying by card to unknowingly pay a 2.5% 'card transaction fee', though the total charged to the customer remained the same.

- Tax avoidance

Certain industries (small-scale services, for example) tend to have more VAT avoidance, particularly where cash transactions predominate, and VAT may be criticized for encouraging this.

- Value-added tax

The more details of tax policy there are, the more opportunities for legal tax avoidance and illegal tax evasion.

- Tax
Map of countries and territories by their VAT status

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