An assessment of the potential VAT revenue collection for the United Arab Emirates
| dc.contributor.author | Gurrib, Ikhlaas | |
| dc.date.accessioned | 2020-02-23T14:28:55Z | |
| dc.date.available | 2020-02-23T14:28:55Z | |
| dc.date.copyright | 2017 | |
| dc.date.issued | 2017 | |
| dc.description | This article is not available at CUD collection. The version of scholarly record of this Article is published in Macroeconomics and Finance in Emerging Market Economies (2017), available online at: https://doi.org/10.1080/17520843.2017.1321028. | en_US |
| dc.description.abstract | This study analyses the effect of a 5% VAT in the UAE for the period 2018–2022. The methodology includes collection efficiency, standard tax rate and the final consumption expenditure (FCE). Various scenarios are analysed, including a constant 5% VAT for 2018–2022; increasing it by 2.39% yearly; increasing it to reach the maximum 2014 country tax rate of 27%; or increasing it to reach an average tax rate of 19.1%. The collection efficiency values of 0.4–0.7 result in a 2018–22 tax revenue to GDP range of between 1.75 and 7.84%. © 2017 Informa UK Limited, trading as Taylor & Francis Group. | en_US |
| dc.identifier.citation | Gurrib, I. (2017). An assessment of the potential VAT revenue collection for the United Arab Emirates. Macroeconomics and Finance in Emerging Market Economies, 10(3), 306–321. https://doi.org/10.1080/17520843.2017.1321028 | en_US |
| dc.identifier.issn | 17520843 | |
| dc.identifier.uri | http://dx.doi.org/10.1080/17520843.2017.1321028 | |
| dc.identifier.uri | http://hdl.handle.net/20.500.12519/153 | |
| dc.language.iso | en | en_US |
| dc.publisher | Routledge | en_US |
| dc.relation | Author Affiliation: Gurrib, I., Economics and Finance, School of Graduate Studies, Canadian University Dubai, Dubai, United Arab Emirates | |
| dc.relation.ispartofseries | Macroeconomics and Finance in Emerging Market Economies;Vol. 10, no. 3 | |
| dc.rights.holder | Copyright : 2017 Informa UK Limited, trading as Taylor & Francis Group | |
| dc.subject | Collection efficiency | en_US |
| dc.subject | Final consumption expenditure | en_US |
| dc.subject | UAE | en_US |
| dc.subject | VAT | en_US |
| dc.title | An assessment of the potential VAT revenue collection for the United Arab Emirates | en_US |
| dc.type | Article | en_US |
| dcterms.rights | Permission to reuse the abstract has been secured from Routledge. |