The VAT in Practice: Equity, Enforcement and Complexity
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There are substantial differences in the spread of the pandemic and the policy response to it between highand low-income countries (LICs). In terms of case numbers, the pandemic has affected high and middleincome countries (HICs and MICs) much more severely than LICs: deaths per million people have remained typically well below 1 in the latter group, compared to a typical range of 5 to 10 (with peaks above that) for many HICs. Despite this, the stringency of policy responses in LICs have often been similar to those adopted in HICs. However, these measures have typically been introduced much earlier than in HICs: when median cases per million people were 0.57, versus 97.3 in HICs. Summary of ICTD Working Paper 117 by Giulia Mascagni, Roel Dom and Fabrizio Santoro.
CitationMascagni, G., Dom, R. and Santoro, F. (2021) The VAT in Practice: Equity, Enforcement and Complexity. ICTD Research in Brief 69, Brighton: Institute of Development Studies
Rights holderInstitute of Development Studies
Bill and Melinda Gates Foundation