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

Format:

Book

Author/Creator:

Bird, Richard M. (Richard Miller), 1938- author.

Gendron, Pierre-Pascal, author.

Language:

English

Subjects (All):

Value-added tax--Developing countries.

Value-added tax.

Physical Description:

1 online resource (ix, 267 pages) : digital, PDF file(s).

Other Title:

The VAT in Developing & Transitional Countries

Place of Publication:

Cambridge : Cambridge University Press, 2007.

Language Note:

English

Summary:

Value-added tax (VAT) dominates tax systems around the world. But should every country have a VAT? Is VAT always as good as it could be in economic, equity and administrative terms? In developing and transitional countries the answers to such questions are critical to stability, growth and development. VAT is a critical fiscal tool in most countries. But VAT can sometimes be better designed and almost always better administered. The key questions that must be answered in designing and implementing VAT are essentially the same in all countries. But different tax designs may best suit different countries facing different circumstances. This book reviews experiences with VATs around the world and assesses how the choice of particular design features may affect outcomes in particular contexts.

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?.

Notes:

Title from publisher's bibliographic system (viewed on 05 Oct 2015).

Includes bibliographical references (p. 233-257) and index.

ISBN:

1-107-18311-1

1-281-15363-X

9786611153632

0-511-35533-5

0-511-35483-5

0-511-35425-8

0-511-57398-7

0-511-61936-7

0-511-35585-8

OCLC:

476118608