The VAT in developing and transitional countries
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 developme...
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| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Cambridge, UK ; New York :
Cambridge University Press
2007.
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| Colección: | EBSCO Academic eBook Collection Complete.
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| Acceso en línea: | Conectar con la versión electrónica |
| Ver en Universidad de Navarra: | https://innopac.unav.es/record=b38391119*spi |
Tabla de Contenidos:
- Why this book?
- The rise of VAT
- Is VAT always the answer?
- Trade and revenue
- Equity and the informal sector
- What should be taxed?
- Key issues in VAT design
- New issues in VAT design
- Administering VAT
- Dealing with difficulties
- The political economy of VAT
- Where do we go from here?
