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Value-Added Taxes in Developing and Transitional Countries: Lessons and Questions Author info | Abstract | Publisher info | Download info | Related research | Statistics Richard M. Bird ()
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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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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 2005Date of revision:
Handle: RePEc:ays:ispwps:paper0505Contact details of provider: Phone: 404-413-0235 Fax: 404-413-0244 Web page: http://aysps.gsu.edu/isp/index.html More information through EDIRC
For technical questions regarding this item, or to correct its listing, contact: (Paul Benson).
Keywords: Value-Added Taxes in Developing and Transitional Countries ; Other versions of this item:
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.: Shantayanan Devarajan & Ritva Reinikka, 2004.
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Other versions: Richard M. Bird & Sally Wallace, 2003.
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Keen, Michael & Mintz, Jack, 2004.
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Katherine Baer & Olivier P. Benon & Juan Toro R., 2002.
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Full
references 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.)
Bernardi, Luigi & Gandullia, Luca & Fumagalli, Laura, 2005.
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1869, University Library of Munich, Germany.
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M.Govinda Rao, 2005.
"Trends and Issues in Tax Policy and Reform in India ,"
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id:243, esocialsciences.com.
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Michael Smart, 2006.
"The GST Cut and Fiscal Imbalance ,"
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0604, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto.
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Rao, M. Govinda & Rao, R. Kavita, 2005.
"Trends and issues in tax policy and reform in India ,"
Working Papers
tru1, National Institute of Public Finance and Policy.
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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.
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Bernardi, Luigi & Fumagalli, Laura & Gandullia, Luca, 2005.
"Tax systems and tax reforms in south and East Asia: Overview of the tax systems and main policy tax issues ,"
MPRA Paper
18214, University Library of Munich, Germany.
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John Hasseldine & Peggy Hite & Norman Gemmell, 2006.
"Alternative Methods of Taxing Personal Income: Administrative Issues ,"
International Studies Program Working Paper Series, at AYSPS, GSU
paper0633, International Studies Program, Andrew Young School of Policy Studies, Georgia State University.
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Alex Cobham (QEH), .
"Tax Evasion, Tax Avoidance and Development Finance ,"
QEH Working Papers
qehwps129, Queen Elizabeth House, University of Oxford.
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