The modern VAT
The spread, current reach and likely future of the value-added tax are examined and its efficiency, fairness, and suitability for different countries are explored.
Read More ↓Title Statements
- Full title :The modern VAT / Liam Ebrill [and others].
Summary
The spread, current reach and likely future of the value-added tax are examined and its efficiency, fairness, and suitability for different countries are explored.
Read More ↓Edition Statements
- Publication Date:2001.
Publication Statements
- Publisher(s):International Monetary Fund
- Place of Publication:Washington, D.C
- Language:eng
- Publication Date:2001.
The Physical Object
- Description:xv, 223 pages : : map ; : 23 cm
Edition Identifiers
- ISBN:1589060261, 9781589060265
- oclc:ocm47182059
- LC Classification:HJ5711
- Dewey Decimal:336.2/714
Table of Contents
The nature, importance, and spread of the VAT -- Basic design issues -- Is the VAT a particularly effective and efficient tax? -- Understanding the revenue performance of VATs -- Collection costs and the complexity of VAT -- A survey of advice and experience -- Rate differentiation -- Exemptions -- Treatment of agriculture -- Poverty, fairness, and the VAT -- The threshold -- Organization of the VAT administration -- Self-assessment by taxpayers -- Audit -- Refunds -- Small countries and the VAT -- Interjurisdictional issues -- What next for the VAT?
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