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The Vat in Developing and Transitional Countries
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The Vat in Developing and Transitional Countries Paperback - 2011

by Richard Bird; Pierre-Pascal Gendron


From the publisher

VAT is the most important tax in most developing and transitional countries. This book draws on a wide range of experience and research to discuss a wide range of conceptual and practical issues related to VAT in a way that is relevant both to students and to tax practitioners and officials around the world. It updates, extends, and amends the only similar book-length treatment, The Modern VAT, an authored work published by the International Monetary Fund in 2001.

Details

  • Title The Vat in Developing and Transitional Countries
  • Author Richard Bird; Pierre-Pascal Gendron
  • Binding Paperback
  • Edition Reprint
  • Pages 278
  • Volumes 1
  • Language ENG
  • Publisher Cambridge University Press
  • Date 2011-02-21
  • Illustrated Yes
  • ISBN 9781107401440 / 1107401445
  • Weight 0.95 lbs (0.43 kg)
  • Dimensions 8.9 x 6 x 0.8 in (22.61 x 15.24 x 2.03 cm)
  • Dewey Decimal Code 336.271
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The VAT in Developing and Transitional Countries
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ISBN: 9781107401440
Cambridge University Press | 28 February 2011
Paperback | 278 pages
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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