The VAT in developing and transitional countries
by Bird, Richard M., (Richard Miller)
"Value-added tax (VAT) now dominates tax systems around the world. But should every country have a VAT? Is the current 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 desi…
Read More ↓Title Statements
- Full title :The VAT in developing and transitional countries / Richard Bird and Pierre-Pascal Gendron.
Summary
"Value-added tax (VAT) now dominates tax systems around the world. But should every country have a VAT? Is the current 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."--BOOK JACKET.
Read More ↓Edition Statements
- Publication Date:2007.
Publication Statements
- Publisher(s):Cambridge University Press
- Place of Publication:Cambridge
- Language:eng
- Publication Date:2007.
The Physical Object
- Description:ix, 267 pages ; : 24 cm
Edition Identifiers
- ISBN:9780521877657, 0521877652, 0511354835, 9780511354830
- oclc:ocn148298247
- LC Classification:HJ5715.D44
- Dewey Decimal:336.2
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?
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