Break-Out Session F - Technology for more targeted VAT/GST relief: An alternative to reduced rates?

Jan 27, 2026 — 01:30 pm - 3:00 PM
Break-Out Room - CC6

Chair:
Itumeleng Kgosietsile
Panel members:
Alastair Thomas, Alberto Barreix, Maria Cristina Mac Dowell, Rita de la Feria, Artur Swistak, Rodrigo Orair, Mojca Grobovsek
Break-Out Session F - Technology for more targeted VAT/GST relief: An alternative to reduced rates?

Presentations

VAT compensation mechanisms

Alastair Thomas, World Bank

Progressive VAT - technology for more targeted VAT/GST relief

Prof. Rita De La Feria, University of Leeds and Artur Swistak, IMF

Progressive VAT in Practice: Designing Brazil’s Cashback Mechanism and the Key Policy Lessons

Rodrigo Orair, Brazil

Background document: Personalised VAT

Alberto Barreix and Cristina MacDowell, IDB

Presented by

Chair

Panel members