The VAT in Developing and Transitional Countries

ISBN-13: 9780521877657 / Angielski / Twarda / 2007 / 278 str.

Richard Bird; Pierre-Pascal Gendron

Opis

VAT is the most important tax in most developing and transitional countries. This book draws on a wide range of experience and research to discuss a wide range of conceptual and practical issues related to VAT in a way that is relevant both to students and to tax practitioners and officials around the world. It updates, extends, and amends the only similar book-length treatment, The Modern VAT, an authored work published by the International Monetary Fund in 2001.

Recenzje

'This book provides a wealth of information on the tax that is the world's most widely used consumption-based revenue instrument. It carefully analyzes in one clearly and concisely written volume the latest advances in the theoretical, empirical and administrative literatures on the VAT. Who knows, it might even help prod US policymakers into giving the VAT the serious consideration it deserves.' George Zodrow, Rice University

Spis treści

1. Why this book?; 2. The rise of VAT; 3. Is VAT always the answer?; 4. Trade and revenue; 5. Equity and the informal sector; 6. What should be taxed?; 7. Key issues in VAT design; 8. New issues in VAT design; 9. Administering VAT; 10. Dealing with difficulties; 11. The political economy of VAT; 12. Where do we go from here?