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The Reverse Method

Patricio A Barra

4.9/5 (33208 ratings)

Description:This technical note presents the Reverse Method, a novel indirect approach for estimating the global value-added tax (VAT) compliance gap. The Reverse Method leverages public datasets and a calibrated econometric model to produce scalable, comparable, and indicative VAT gap estimates for over 100 countries and multiple years. It builds on the IMF’s RA-GAP (Revenue Administration Gap Analysis Program) framework, using C-efficiency, tax expenditure data, and national accounts to approximate the compliance gap as a residual. The methodology enables broad cross-country analysis, supports tax gap benchmarking, and provides indicative estimates even where detailed data is scarce. While not a substitute for country-specific RA-GAP assessments, the Reverse Method offers a practical tool for monitoring global VAT compliance trends, informing tax gap analysis, and facilitating international comparisons. Its results highlight differences by income level and region, and the approach is designed for continuous improvement as more data becomes available.We have made it easy for you to find a PDF Ebooks without any digging. And by having access to our ebooks online or by storing it on your computer, you have convenient answers with The Reverse Method. To get started finding The Reverse Method, you are right to find our website which has a comprehensive collection of manuals listed.
Our library is the biggest of these that have literally hundreds of thousands of different products represented.

Pages: 33

Format: PDF, EPUB & Kindle Edition

Publisher: International Monetary Fund

Release: 2025

ISBN: 9798229030496

Description: This technical note presents the Reverse Method, a novel indirect approach for estimating the global value-added tax (VAT) compliance gap. The Reverse Method leverages public datasets and a calibrated econometric model to produce scalable, comparable, and indicative VAT gap estimates for over 100 countries and multiple years. It builds on the IMF’s RA-GAP (Revenue Administration Gap Analysis Program) framework, using C-efficiency, tax expenditure data, and national accounts to approximate the compliance gap as a residual. The methodology enables broad cross-country analysis, supports tax gap benchmarking, and provides indicative estimates even where detailed data is scarce. While not a substitute for country-specific RA-GAP assessments, the Reverse Method offers a practical tool for monitoring global VAT compliance trends, informing tax gap analysis, and facilitating international comparisons. Its results highlight differences by income level and region, and the approach is designed for continuous improvement as more data becomes available.We have made it easy for you to find a PDF Ebooks without any digging. And by having access to our ebooks online or by storing it on your computer, you have convenient answers with The Reverse Method. To get started finding The Reverse Method, you are right to find our website which has a comprehensive collection of manuals listed.
Our library is the biggest of these that have literally hundreds of thousands of different products represented.

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The Reverse Method

The Reverse Method

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