IDEAS home Printed from https://ideas.repec.org/a/ntj/journl/v43y1990i4p383-94.html
   My bibliography  Save this article

Some Unresolved Issues in Design and Implementation of Value-Added Taxes

Author

Listed:
  • Due, John F.

Abstract

Considers the following value-added tax issues: Coverage of the tax by the sector, the appropriate threshold for registration, treatment of farm inputs, zero rating vs. exemption, coverage of services, real property construction and rental, multiple rates vs. separate levies, special problems with international transactions, and the refund issue.

Suggested Citation

  • Due, John F., 1990. "Some Unresolved Issues in Design and Implementation of Value-Added Taxes," National Tax Journal, National Tax Association;National Tax Journal, vol. 43(4), pages 383-394, December.
    • Handle: RePEc:ntj:journl:v:43:y:1990:i:4:p:383-94
    DOI: 10.1086/NTJ41788860
    as

    Download full text from publisher

    File URL: https://doi.org/10.1086/NTJ41788860
    Download Restriction: Access is restricted to subscribers and members of the National Tax Association.
    File URL: https://doi.org/10.1086/NTJ41788860
    Download Restriction: Access is restricted to subscribers and members of the National Tax Association.
    File URL: https://libkey.io/10.1086/NTJ41788860?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Bird, Richard M., 1987. "A new look at indirect taxation in developing countries," World Development, Elsevier, vol. 15(9), pages 1151-1161, September.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Mare, Mauro, 2015. "Why and How should the EU budget be reformed?," MPRA Paper 76112, University Library of Munich, Germany.
    2. Arnold Harberger, 1995. "Tax Lore for Budding Reformers," NBER Chapters, in: Reform, Recovery, and Growth: Latin America and the Middle East, pages 291-310, National Bureau of Economic Research, Inc.
    3. Karl Menck, 1992. "Tax reforms in developing countries," Intereconomics: Review of European Economic Policy, Springer;ZBW - Leibniz Information Centre for Economics;Centre for European Policy Studies (CEPS), vol. 27(2), pages 94-98, March.
    4. Steven J. Kachelmeier & Stephen T. Limberg & Michael S. Schadewald, 1994. "Experimental Evidence of Market Reactions to New Consumption Taxes," Contemporary Accounting Research, John Wiley & Sons, vol. 10(2), pages 505-545, March.
    5. Jean-François Gautier, 1999. "Les paradoxes de la TVA dans un pays en développement : l'illustration de l'industrie malgache," Revue Tiers Monde, Programme National Persée, vol. 40(157), pages 187-211.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Shah, Anwar & Whalley, John, 1990. "An alternative view of tax incidence analysis for developing countries," Policy Research Working Paper Series 462, The World Bank.
    2. Souza, Maria da Conceição Sampaio de, 1997. "Patterns of Taxation in Latin America and East Asia," Revista Brasileira de Economia - RBE, EPGE Brazilian School of Economics and Finance - FGV EPGE (Brazil), vol. 51(4), October.
    3. Ristić Milica & Todorović Jadranka Đurović & Đorđević Marina, 2019. "Factors of the Value Added Tax Collection Efficiency in the Republic of Serbia," Economic Themes, Sciendo, vol. 57(1), pages 35-49, March.
    4. Ahmad, Ehtisham & Ludlow, Stephen, 1989. "The distributional consequences of a tax reform on a VAT for Pakistan," Policy Research Working Paper Series 238, The World Bank.
    5. repec:ipf:finteo:v:39:y:2015:i:3:p:115-137 is not listed on IDEAS
    6. Jean-François Gautier, 1999. "Les paradoxes de la TVA dans un pays en développement : l'illustration de l'industrie malgache," Revue Tiers Monde, Programme National Persée, vol. 40(157), pages 187-211.
    7. Artur Świstak & Sebastian Wawrzak & Agnieszka Alińska, 2015. "In pursuit of tax equity: lessons from VAT rate structure adjustment in Poland," Financial Theory and Practice, Institute of Public Finance, vol. 39(2), pages 115-137.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ntj:journl:v:43:y:1990:i:4:p:383-94. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: The University of Chicago Press (email available below). General contact details of provider: https://www.ntanet.org/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.