Value-added tax: international practice and problems

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This book is a completely new examination of VAT. It looks at problems and theoretical options and potential impacts, as well as detailing the practical aspects of implementing new tax structures. The author advances arguments for and against alternative policies and illustrates his study with international example from Europe, Latin America, Asia, and the Pacific.

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Title Statements

Full title :Value-added tax : international practice and problems / Alan A. Tait.

Summary

Edition Statements

Publication Date:©1988

Publication Statements

Publisher(s):International Monetary Fund
Place of Publication:Washington, D.C
Language:eng
Publication Date:©1988

The Physical Object

Description:1 online resource (xii, 450 pages)

Edition Identifiers

ISBN:9781455265831, 1455265837, 9781455228577, 1455228575, 1462303722, 9781462303724, 1283535300, 9781283535304, 9786613847751, 6613847755
oclc:ocn793204101
LC Classification:HJ5711
Dewey Decimal:336.2/714

Contents -- Preface -- Part I: Structure of VAT -- 1. Why a Value-Added Tax? -- VAT in Theory -- Why Adopt the VAT? -- A VATâ€?But Not Just Yet -- Conclusion -- 2. VAT Rates -- A Single Rate or Multiple Rates? -- Effective Rates -- VAT Rates and Excise Duties -- Geographical Rates -- Rate Harmonization -- 3. Exemptions and Zero Rating: Equity Arguments -- Exempt Goods and Services -- Zero Rating -- Justifications for Exemptions and Zero Rating -- Goods and Services Exempt and Zero Rated for Progressivity -- 4.Merit Goods -- Children's Clothing

Medical and Veterinary ServicesCultural Activities -- Government Purchases and Sales -- Nonprofit Organizations -- 5. Difficult-to-Tax Goods and Services -- The Construction Industry -- Leasing Goods and Agents -- Financial Services -- Services Performed Abroad -- Auctioneers and Secondhand Goods -- Craftsmen -- Betting, Gaming, and Lotteries -- Racing -- 6. Retailers and Other Small Traders -- Should the Retail Stage Be Included? -- The Retail Problem Is the Small Trader Problem -- The Criteria for Exemptions -- Problems of Small Businesses

Five Ways to Treat the Smallest BusinessesTreatment of Small Enterprises in EC Countries -- The Pre…

Subjects

Aufsatzsammlung BTW BUSINESS & ECONOMICS -- International Grobritannien Grossbritannien Internationaler Vergleich Taxe à la valeur ajoutée Umsatzsteuer Value-added tax