The Vat in Developing and Transitional Countries

by Richard M. Bird and Pierre-Pascal Gendron

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...

• Format: Paperback
• Language: English
• ISBN: 1107401445
• ISBN13: 9781107401440
• Release Date: February 2011
• Publisher: Cambridge University Press
• Length: 278 Pages
• Weight: 0.95 lbs.
• Dimensions: 0.8" x 6.0" x 8.9"