The VAT in Developing and Transitional Countries
$50.99 (P)
- Authors:
- Richard Bird, University of Toronto
- Pierre-Pascal Gendron, Humber Institute of Technology and Advanced Learning, Toronto
- Date Published: February 2011
- availability: Available
- format: Paperback
- isbn: 9781107401440
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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.
Read more- Comprehensive treatment of the major aspects of the most important tax in most developing and transitional countries
- Based both on a thorough review of the literature and the extensive field experience of the authors
- Clearly written in non-technical language with many real-world illustrations
Reviews & endorsements
"The VAT in Developing and Transitional Countries... provides a readable, comprehensive, and thoughtful summary of the critical issues related to adopting and operating the value added tax (VAT) in developing and transitional economies.... [It] is a valuable addition to the library of anyone interested in tax design, public administration, or development in general." - Finance and Development
See more reviews"This is a rich and elegant book on a rich and (if we are to understand it properly) inelegant topic. So quiet (in terms of its research impact) and so complete has been the success of the VAT that some revisionism is long overdue. That is not what this book provides, and indeed there is more here of comfort to the conventional view than the opposite. But it does set out some key issues and challenges in what remains a largely untrodden area. Perhaps the VAT is finally starting to get the attention it deserves." - Michael Keen, International Monetary Fund, Journal of Economic Literature
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×Product details
- Date Published: February 2011
- format: Paperback
- isbn: 9781107401440
- length: 278 pages
- dimensions: 229 x 152 x 16 mm
- weight: 0.43kg
- contains: 26 tables
- availability: Available
Table of Contents
1. Why this book?
2. The rise of VAT
3. Is VAT always the answer?
4. Trade and revenue
5. Equity and the informal sector
6. What should be taxed?
7. Key issues in VAT design
8. New issues in VAT design
9. Administering VAT
10. Dealing with difficulties
11. The political economy of VAT
12. Where do we go from here?
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