国际货币基金组织：增值税改革对佛得角公共投资的宏观分配影响（英文版）

This paper assesses the macroeconomic and distributional effects of VAT reform to finance public investment in Cabo Verde. The analysis shows that VAT reform can strengthen fiscal space and support growth, but may be regressive without accompanying measures. Targeted transfers can offset distributional impacts, supporting inclusive and sustainable growth.