Value-added tax, or VAT, first introduced less than 50 years ago, is now a pivotal component of tax systems around the world. The rapid and seemingly irresistible rise of the VAT is probably the most important tax development of the latter twentieth century, and certainly the most breathtaking. Written by a team of experts from the International Monetary Fund, this book examines the remarkable spread and current reach of the innovative tax and draws lessons about the design and implementation of the VAT, as experienced by different countries around the world. How efficient is it as a tax, is it fair, and is it suitable for all countries are among the questions raised in this highly informative and well-researched book that also looks at the likely future of the tax.
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First Sentence:
Value-Added Tax or VAT, first introduced less than 50 years ago, remained confined to a handful of countries until the late 1960s. Read the first page Key Phrases - Capitalized Phrases (CAPs): (learn more)
United Kingdom, New Zealand, United States, European Commission, Burkina Faso, Sri Lanka, European Union, South Korea, Soviet Union, South Africa, Standard Other, Conclusions There, Destination Versus Origin-Based Taxation, Fiscal Affairs Department, Implementing Destination-Based, Latin America New!
Concordance | Text Stats Browse Sample Pages:
Front Cover | Table of Contents | First Pages | Back Cover | Surprise Me!
Value-Added Tax or VAT, first introduced less than 50 years ago, remained confined to a handful of countries until the late 1960s. Read the first page Key Phrases - Capitalized Phrases (CAPs): (learn more)
United Kingdom, New Zealand, United States, European Commission, Burkina Faso, Sri Lanka, European Union, South Korea, Soviet Union, South Africa, Standard Other, Conclusions There, Destination Versus Origin-Based Taxation, Fiscal Affairs Department, Implementing Destination-Based, Latin America New!
Concordance | Text Stats Browse Sample Pages:
Front Cover | Table of Contents | First Pages | Back Cover | Surprise Me!
Citations (learn more)
This book cites 28
books:
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- Value Added Taxation in Developing Countries (A World Bank symposium) by Malcom Gillis in Back Matter (1), and Back Matter (2)
- Public Finance by Carl Shoup in Back Matter (1), and Back Matter (2)
- The Theory of Taxation for Developing Countries by David M. G. Newbery in Back Matter
- The European Union (Reference Shelf) by Norris Smith in Back Matter
- Economic Policy by Brian Atkinson in Back Matter
See all 28 books this book cites
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