Publications By Author

Title: Designing a Progressive VAT

Author: Swistak, Artur ; de la Feria, Rita

Series: Working Paper No. 2024/078

Date: April 5, 2024

Subject: Consumption Consumption taxes Income Income distribution National accounts Taxes Value-added tax

Title: Value Added Tax in the Extractive Industries

Author: Swistak, Artur ; Nate Vernon

Series: Working Paper No. 2023/221

Date: October 27, 2023

Subject: Imports International trade Revenue administration Tax allowances Tax refunds Taxes Value-added tax VAT exemptions

Title: How to Manage Value-Added Tax Refunds

Author: Pessoa, Mario ; Okello, Andrew ; Swistak, Artur ; Muyangwa, Muyangwa ; Alonso-Albarran, Virginia ; Koukpaizan, Vincent

Series: How-To Note No 2021/004

Date: May 10, 2021

Subject: Credit Currencies Income Money National accounts Revenue administration Tax administration core functions Tax refunds Taxes Value-added tax

Title: How Should Shale Gas Extraction Be Taxed?

Author: Daniel, Philip ; Krupnick, Alan ; Matheson, Thornton ; Mullins, J. Peter ; Parry, W.H. Ian ; Swistak, Artur

Series: Working Paper No. 2017/254

Date: November 16, 2017

Subject: Commodities Economic sectors Environment Fuel prices Natural gas sector Oil Oil prices Prices Tax incentives