The VAT in developing and transitional countries

The VAT in developing and transitional countries

by Bird, Richard Miller Gendron, Pierre-Pascal

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Title Statements

  • Full title :The VAT in developing and transitional countries / Richard M. Bird, Pierre-Pascal Gendron

Edition Statements

  • Publication Date:2007

Publication Statements

The Physical Object

  • Description:ix, 267 s

Edition Identifiers

  • ISBN:9780521877657, 0521877652
  • oclc:ocn474213435
  • 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?

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Subjects

developing countries Value-added tax Value-added tax -- Developing countries

Writers

Bird, Richard Miller Gendron, Pierre-Pascal

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