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Value-Added Tax Reform: Proposals For The Dominican Republic

Author

Listed:
  • Glenn Jenkins

    (Queen's University, Kingston, On, Canada)

  • RANJIT LAMECH

Abstract

The growth of value added taxation from its first adoption in France in 1954, to its present implementation by more than sixty countries is unprecedented in the field of taxation. While sixty nations use one or another form of VAT, forty nations have implemented a comprehensive VAT. Its acceptance by nations in varied economic circumstances and stages of development, is most impressive of the flexibility inherent in its form and design. Since 1984 the world has witnessed a virtual revolution in the field of applied public finance. During the past seven years there have been at least twenty major tax reforms that have taken a “systems” approach to the design of taxation systems i.e. focusing more strongly on the broader tax system rather than individual tax structures. This is a radically different approach from the norms of the previous three decades. While individual variations do exist, they all sought to simplify the structure of the tax systems and to remove incentives for tax avoidance or evasion.

Suggested Citation

  • Glenn Jenkins & RANJIT LAMECH, 1991. "Value-Added Tax Reform: Proposals For The Dominican Republic," Development Discussion Papers 1991-05, JDI Executive Programs.
    • Handle: RePEc:qed:dpaper:91
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    Citations

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    Cited by:

    1. Lars-H. R. Siemers, 2014. "A General Microsimulation Model for the EU VAT with a specific Application to Germany," International Journal of Microsimulation, International Microsimulation Association, vol. 7(2), pages 40-93.

    More about this item

    Keywords

    Tax Reform; VAT Proposals; Dominican Republic;
    All these keywords.

    JEL classification:

    • H27 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other Sources of Revenue

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