The VAT in developing and transitional countries
by Bird, Richard M., (Richard Miller)
Value-added tax (VAT) dominates tax systems around the world. But should every country have a VAT? Is VAT always as good as it could be in economic, equity and administrative terms? In developing and transitional countries the answers to such questions are critical to stability, growth and development. VAT is a critical fiscal tool in most countries. But VAT can sometimes be better designed and almost always better administered. The key questions that must be answered in designing and implement…
Read More ↓Title Statements
- Full title :The VAT in developing and transitional countries / Richard M. Bird, Pierre-Pascal Gendron.
Summary
Value-added tax (VAT) dominates tax systems around the world. But should every country have a VAT? Is VAT always as good as it could be in economic, equity and administrative terms? In developing and transitional countries the answers to such questions are critical to stability, growth and development. VAT is a critical fiscal tool in most countries. But VAT can sometimes be better designed and almost always better administered. The key questions that must be answered in designing and implementing VAT are essentially the same in all countries. But different tax designs may best suit different countries facing different circumstances. This book reviews experiences with VATs around the world and assesses how the choice of particular design features may affect outcomes in particular contexts.
Read More ↓Edition Statements
- Publication Date:2007.
Publication Statements
- Publisher(s):Cambridge University Press
- Place of Publication:Cambridge, UK
- Language:eng
- Publication Date:2007.
The Physical Object
- Description:1 online resource (ix, 267 pages)
Edition Identifiers
- ISBN:9780511355851, 0511355858, 9780511619366, 0511619367, 9780521877657, 0521877652, 9781107401440, 1107401445, 1107183111, 9781107183117, 9786611153632, 6611153632, 0511355335, 9780511355332, 0511354835, 9780511354830, 0511354258, 9780511354250, 0511573987, 9780511573989
- oclc:ocn190859633
- LC Classification:HJ5715.D44
- Dewey Decimal:336.2/714091724
Table of Contents
Why this book? -- The rise of VAT -- Is VAT always the answer? -- Trade and revenue -- Equity and the informal sector -- What should be taxed? -- Key issues in VAT design -- New issues in VAT design -- Administering VAT -- Dealing with difficulties -- The political economy of VAT -- Where do we go from here?
Read More ↓Subjects
Writers
No reviews yet. Be the first to rate this work.
Related Works
more →
The Elgar guide to tax systems
Routes to slavery: direction, ethnicity, and mortality in …
Eurasian integration: the view from within
Eurasian integration: the view from within
Trade and Institutions in the Medieval Mediterranean: the Geniza Merchants and their Business…
Goldberg, Jessica L.
Trade strategy in East Asia: from regionalization to regionalism
Hastiadi, Fithra Faisal
Files & Downloads
-
The VAT in Developing and Transitional Countries …
PDF · 2.0 MB · updated -
The VAT in developing and transitional countries …
PDF · 1.1 MB · updated
Rate & Review