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

9780511355851 (electronic bk.)
0511355858 (electronic bk.)
9780511619366 (ebook)
0511619367
9780521877657 (hardback)
0521877652
9781107401440 (paperback)
1107401445
1107183111
9781107183117
9786611153632
6611153632
0511355335
9780511355332
0511354835
9780511354830
0511354258
9780511354250
0511573987
9780511573989

Cambridge, UK ; New York : Cambridge University Press, 2007.

English

English.

1 online resource (ix, 267 pages)

HJ5715.D44 B57 2007eb

(OCoLC)190859633

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.

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

Print version record.

Print version: Bird, Richard M. (Richard Miller), 1938- VAT in developing and transitional countries. Cambridge, UK ; New York : Cambridge University Press, 2007

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