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The VAT in developing and transitional countries by Richard Bird, Pierre-Pascal Gendron, Richard Miller Bird is a book available to read on EtoBox.
What is The VAT in developing and transitional countries about?
"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. 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."--Jacket
- Author
- Richard Bird, Pierre-Pascal Gendron, Richard Miller Bird
- Publisher
- Cambridge University Press (Virtual Publishing)
- Published
- 2007
- Language
- EN
- ISBN
- 9781107401440
- Subjects
- Business, Economics, Social Science
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