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Item Details
Title:
THE VAT IN DEVELOPING AND TRANSITIONAL COUNTRIES
By:
Richard Bird, Pierre-Pascal Gendron
Format:
Hardback
List price:
£59.00
Our price:
£51.63
Discount:
12.5
% off
You save:
£7.37
ISBN 10:
0521877652
ISBN 13:
9780521877657
Availability:
Usually dispatched within 1-3 weeks.
Delivery rates
Stock:
Currently
0
available
Publisher:
CAMBRIDGE UNIVERSITY PRESS
Pub. date:
3 September, 2007
Pages:
278
Description:
This book reviews experiences with value-added taxes (VATs) around the world.
Synopsis:
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.
Illustrations:
26 tables
Publication:
UK
Imprint:
Cambridge University Press
Returns:
Returnable
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