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Value-Added Taxes in Developing and Transitional Countries: Lessons and Questions

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Author Info
Richard M. Bird ()

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Abstract

The value-added tax has, in recent decades, become the most important single tax in most developing and transitional economies. This paper reviews some problems that have emerged as important as more experience has been gained with how VATs really work in many such countries and suggests some lines of research that need to be explored further to overcome those problems.

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Publisher Info
Paper provided by International Studies Program, Andrew Young School of Policy Studies, Georgia State University in its series International Studies Program Working Paper Series, at AYSPS, GSU with number paper0505.

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Length: 34 pages
Date of creation: 01 Mar 2005
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Handle: RePEc:ays:ispwps:paper0505

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Keywords: Value-Added Taxes in Developing and Transitional Countries

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This paper has been announced in the following NEP Reports: References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
  1. Shantayanan Devarajan & Ritva Reinikka, 2004. "Making Services Work for Poor People," Journal of African Economies, Oxford University Press, vol. 13(1), pages i142-i166, July.
  2. Rajaraman, Indira, 2004. "Fiscal restructuring in the context of trade reform," Working Papers 7, National Institute of Public Finance and Policy. [Downloadable!]
  3. M. Shahe Emran & Joseph E. Stiglitz, 2002. "On Selective Indirect Tax Reform in Developing Countries," International Trade 0210003, EconWPA. [Downloadable!]
    Other versions:
  4. Katherine Baer & Olivier P. Benon & Juan Toro R., 2002. "Improving Large Taxpayers' Compliance: A Review of Country Experience," IMF Occasional Papers 215, International Monetary Fund.
  5. James R. Hines, 2004. "Might Fundamental Tax Reform Increase Criminal Activity?," Economica, London School of Economics and Political Science, vol. 71(283), pages 483-492, 08. [Downloadable!] (restricted)
  6. Alan A. Tait, 1991. "Value-Added Tax: Administrative and Policy Issues," IMF Occasional Papers 88, International Monetary Fund.
  7. Indira Rajaraman, 2004. "Fiscal restructuring in the context of trade reform," National Institute of Public Finance and Policy, New Delhi Working Papers 07, National Institute of Public Finance and Policy, New Delhi, India. [Downloadable!]
  8. AURIOL, Emmanuelle & WARLTERS, Michael, 2004. "Taxation Base in Developing Countries," IDEI Working Papers 292, Institut d'Économie Industrielle (IDEI), Toulouse. [Downloadable!]
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  9. Keen, Michael & Ligthart, Jenny E., 2002. "Coordinating tariff reduction and domestic tax reform," Journal of International Economics, Elsevier, vol. 56(2), pages 489-507, March. [Downloadable!] (restricted)
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  10. Richard M. Bird & Sally Wallace, 2003. "Is It Really so Hard to Tax the Hard-to-Tax? The Context and Role of Presumptive Taxes," International Tax Program Papers 0307, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto. [Downloadable!]
  11. Keen, M. & Ligthart, J.E., 2004. "Coordinating tariff reduction and domestic tax reform under imperfect competition," Discussion Paper 78, Tilburg University, Center for Economic Research. [Downloadable!]
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Cited by:
(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

  1. Bernardi, Luigi & Gandullia, Luca & Fumagalli, Laura, 2005. "Tax Systems and Tax Reforms in South and East Asia: Overview of Tax Systems and main policy issues," MPRA Paper 1869, University Library of Munich, Germany. [Downloadable!]
  2. Michael Smart, 2006. "The GST Cut and Fiscal Imbalance," International Tax Program Papers 0604, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto. [Downloadable!]
  3. Richard M. Bird, 2006. "Taxing Land and Property in Emerging Economies: Raising Revenue...and More?," International Tax Program Papers 0605, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto. [Downloadable!]
  4. Alex Cobham (QEH), . "Tax Evasion, Tax Avoidance and Development Finance," QEH Working Papers qehwps129, Queen Elizabeth House, University of Oxford. [Downloadable!]
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