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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...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Bird, Richard M. (Richard Miller), 1938-
Otros Autores: Gendron, Pierre-Pascal
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Cambridge, UK ; New York : Cambridge University Press, 2007.
Temas:
Acceso en línea:Texto completo

MARC

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100 1 |a Bird, Richard M.  |q (Richard Miller),  |d 1938- 
245 1 4 |a The VAT in developing and transitional countries /  |c Richard M. Bird, Pierre-Pascal Gendron. 
260 |a Cambridge, UK ;  |a New York :  |b Cambridge University Press,  |c 2007. 
300 |a 1 online resource (ix, 267 pages) 
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338 |a online resource  |b cr  |2 rdacarrier 
504 |a Includes bibliographical references (pages 233-257) and index. 
505 0 |a 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? 
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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651 7 |a Developing countries  |2 fast 
700 1 |a Gendron, Pierre-Pascal. 
776 0 8 |i Print version:  |a Bird, Richard M. (Richard Miller), 1938-  |t VAT in developing and transitional countries.  |d Cambridge, UK ; New York : Cambridge University Press, 2007  |z 9780521877657  |z 0521877652  |w (DLC) 2006101757  |w (OCoLC)77116897 
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