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portada The vat in Developing and Transitional Countries
Type
Physical Book
Year
2011
Language
English
Pages
278
Format
Paperback
ISBN
1107401445
ISBN13
9781107401440
Categories

The vat in Developing and Transitional Countries

Richard M. Bird (Author) · Cambridge University Press · Paperback

The vat in Developing and Transitional Countries - Richard M. Bird

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Synopsis "The vat in Developing and Transitional Countries "

Value-added tax (VAT) now dominates tax systems around the world. But should every country have a VAT? Is the current 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. But can VAT be better designed and better administered? These are the key questions that must be answered in designing and implementing VAT. But different tax designs may better 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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