Modernizing Vats in Africa

ISBN-13: 9780198844075 / Angielski / Twarda / 2019 / 368 str.

Sijbren Cnossen

Recenzje

Modernizing VATs in Africa is a remarkable treatise on VAT from a revered tax scholar and policy advisor. Although the book focuses on VAT policy and design issues in an African context, the authoritative and accessible manner in which the case for the best-practice VAT is argued - with references to African as well as non-African countries - suggests that it belongs on the shelves of all VAT scholars, policy makers and administrators.

O autorze

Sijbren Cnossen is Professor of Economics at the University of Pretoria and Academic Partner of CPB Netherlands Bureau for Economic Policy Analysis. He is Professor Emeritus of Economics of the University of Maastricht and Professor Emeritus of Tax Law of Erasmus University Rotterdam. Prof Cnossen previously occupied the Henry Shattuck Chair at the Law School of Harvard University and the Global Law Chair at the University of New York. He has advised many countries on the design of their tax systems under the auspices of the IMF, the World Bank, USAID, OECD, EU Commission, HIID, and GTZ. He has published numerous books and articles on the effects of taxation and on tax policy, including issues pertaining to tax coordination, income and corporation taxes, value- added tax, and excise duties.