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...
Saved in:
| Main Author: | |
|---|---|
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Cambridge
Cambridge University Press
2007
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| Subjects: | |
| Links: | https://doi.org/10.1017/CBO9780511619366 https://doi.org/10.1017/CBO9780511619366 https://doi.org/10.1017/CBO9780511619366 |
| 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 |
| Item Description: | Title from publisher's bibliographic system (viewed on 05 Oct 2015) |
| Physical Description: | 1 online resource (ix, 267 pages) |
| ISBN: | 9780511619366 |
| DOI: | 10.1017/CBO9780511619366 |
Staff View
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| 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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| 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? |
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| dewey-tens | 330 - Economics |
| discipline | Wirtschaftswissenschaften |
| doi_str_mv | 10.1017/CBO9780511619366 |
| format | Electronic eBook |
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| isbn | 9780511619366 |
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| spelling | Bird, Richard M. 1938- Verfasser aut The VAT in developing and transitional countries Richard M. Bird, Pierre-Pascal Gendron The VAT in Developing & Transitional Countries Cambridge Cambridge University Press 2007 1 online resource (ix, 267 pages) txt rdacontent c rdamedia cr rdacarrier Title from publisher's bibliographic system (viewed on 05 Oct 2015) 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 (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 Entwicklungsländer Value-added tax / Developing countries Umsatzsteuer (DE-588)4038416-0 gnd rswk-swf Entwicklungsländer (DE-588)4014954-7 gnd rswk-swf Entwicklungsländer (DE-588)4014954-7 g Umsatzsteuer (DE-588)4038416-0 s 1\p DE-604 Gendron, Pierre-Pascal Sonstige oth Erscheint auch als Druckausgabe 978-0-521-87765-7 Erscheint auch als Druckausgabe 978-1-107-40144-0 https://doi.org/10.1017/CBO9780511619366 Verlag URL des Erstveröffentlichers Volltext 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Bird, Richard M. 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? Entwicklungsländer Value-added tax / Developing countries Umsatzsteuer (DE-588)4038416-0 gnd |
| subject_GND | (DE-588)4038416-0 (DE-588)4014954-7 |
| title | The VAT in developing and transitional countries |
| title_alt | The VAT in Developing & 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 | the vat in developing and transitional countries |
| topic | Entwicklungsländer Value-added tax / Developing countries Umsatzsteuer (DE-588)4038416-0 gnd |
| topic_facet | Entwicklungsländer Value-added tax / Developing countries Umsatzsteuer |
| url | https://doi.org/10.1017/CBO9780511619366 |
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