The VAT in developing and transitional countries /:
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 developme...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Weitere Verfasser: | |
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Cambridge, UK ; New York :
Cambridge University Press,
2007.
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | 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. |
| Beschreibung: | 1 online resource (ix, 267 pages) |
| Bibliographie: | Includes bibliographical references (pages 233-257) and index. |
| ISBN: | 9780511355851 0511355858 9780511619366 0511619367 9780521877657 0521877652 9781107401440 1107401445 1107183111 9781107183117 9786611153632 6611153632 0511355335 9780511355332 0511354835 9780511354830 0511354258 9780511354250 0511573987 9780511573989 |
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| 588 | 0 | |a Print version record. | |
| 520 | |a 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. | ||
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| author | Bird, Richard M. (Richard Miller), 1938- |
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| 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? |
| ctrlnum | (OCoLC)190859633 |
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| illustrated | Not Illustrated |
| indexdate | 2024-11-27T13:16:14Z |
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| isbn | 9780511355851 0511355858 9780511619366 0511619367 9780521877657 0521877652 9781107401440 1107401445 1107183111 9781107183117 9786611153632 6611153632 0511355335 9780511355332 0511354835 9780511354830 0511354258 9780511354250 0511573987 9780511573989 |
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| spelling | Bird, Richard M. (Richard Miller), 1938- The VAT in developing and transitional countries / Richard M. Bird, Pierre-Pascal Gendron. Cambridge, UK ; New York : Cambridge University Press, 2007. 1 online resource (ix, 267 pages) text txt rdacontent computer c rdamedia online resource cr rdacarrier Includes bibliographical references (pages 233-257) and index. 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? Print version record. 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. English. Value-added tax Developing countries. BUSINESS & ECONOMICS International Taxation. bisacsh Value-added tax fast Developing countries fast Electronic book. Gendron, Pierre-Pascal. has work: The VAT in developing and transitional countries (Text) https://id.oclc.org/worldcat/entity/E39PCFyyvrgf8GQPYcvJVxxcrq https://id.oclc.org/worldcat/ontology/hasWork Print version: Bird, Richard M. (Richard Miller), 1938- VAT in developing and transitional countries. Cambridge, UK ; New York : Cambridge University Press, 2007 9780521877657 0521877652 (DLC) 2006101757 (OCoLC)77116897 FWS01 ZDB-4-EBA FWS_PDA_EBA https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=213380 Volltext |
| spellingShingle | Bird, Richard M. (Richard Miller), 1938- The VAT in developing and transitional countries / 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? Value-added tax Developing countries. BUSINESS & ECONOMICS International Taxation. bisacsh Value-added tax fast |
| title | The VAT in developing and transitional countries / |
| title_auth | The VAT in developing and transitional countries / |
| title_exact_search | The VAT in developing and transitional countries / |
| title_full | The VAT in developing and transitional countries / Richard M. Bird, Pierre-Pascal Gendron. |
| title_fullStr | The VAT in developing and transitional countries / Richard M. Bird, Pierre-Pascal Gendron. |
| title_full_unstemmed | The VAT in developing and transitional countries / Richard M. Bird, Pierre-Pascal Gendron. |
| title_short | The VAT in developing and transitional countries / |
| title_sort | vat in developing and transitional countries |
| topic | Value-added tax Developing countries. BUSINESS & ECONOMICS International Taxation. bisacsh Value-added tax fast |
| topic_facet | Value-added tax Developing countries. BUSINESS & ECONOMICS International Taxation. Value-added tax Developing countries Electronic book. |
| url | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=213380 |
| work_keys_str_mv | AT birdrichardm thevatindevelopingandtransitionalcountries AT gendronpierrepascal thevatindevelopingandtransitionalcountries AT birdrichardm vatindevelopingandtransitionalcountries AT gendronpierrepascal vatindevelopingandtransitionalcountries |