The VAT in developing and transitional countries

by Bird, Richard M., (Richard Miller)

Type Book
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This 2007 book reviews experiences with value-added taxes (VATs) around the world.

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Title Statements

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

Summary

This 2007 book reviews experiences with value-added taxes (VATs) around the world.

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Edition Statements

  • Publication Date:2007.

Publication Statements

Notes

ProQuest Ebook Central Purchased.

The Physical Object

  • Description:ix, 267 pages

Edition Identifiers

  • oclc:on1261051748
  • 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 M., (Richard Miller) Gendron, Pierre-Pascal

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