The VAT in Developing and Transitional Countries
by Richard Bird , Pierre-Pascal GendronEdition: 1st
Format: Hardcover
Pub. Date: 2007-09-03
Publisher(s): Cambridge University Press
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Summary
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.
Table of Contents
| List of Tables | p. vii |
| Preface | p. ix |
| Why This Book? | p. 1 |
| The Rise of VAT | p. 10 |
| Is VAT Always the Answer? | p. 28 |
| Trade and Revenue | p. 48 |
| Equity and the Informal Sector | p. 70 |
| What Should Be Taxed? | p. 81 |
| Key Issues in VAT Design | p. 108 |
| New Issues in VAT Design | p. 138 |
| Administering VAT | p. 161 |
| Dealing with Difficulties | p. 176 |
| The Political Economy of VAT | p. 193 |
| Where Do We Go from Here? | p. 213 |
| Annex | p. 223 |
| References | p. 233 |
| Index | p. 259 |
| Table of Contents provided by Ingram. All Rights Reserved. |
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