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:
Value-added tax > Developing countries.
BUSINESS & ECONOMICS > International > Taxation.
Value-added tax
Developing countries
Acceso en línea:Texto completo
Tabla de Contenidos:
  • 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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