Value Added Tax

Country-wide production networks can be reconstructed from firm level value added tax (VAT) transaction data36,37. The value added tax exists in all OECD countries, except for the USA38.

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DIEM, Christian, BORSOS, András, REISCH, Tobias, KERTÉSZ, János and THURNER, Stefan, 2022. Quantifying firm-level economic systemic risk from nation-wide supply networks. Scientific Reports. 11 May 2022. Vol. 12, no. 1, p. 7719. DOI 10.1038/s41598-022-11522-z, p. 2