Value-Added Taxes in Developing and Transitional Countries: Lessons and Questions
AbstractThe 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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Bibliographic InfoPaper provided by International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto in its series International Tax Program Papers with number 0505.
Length: 32 Pages
Date of creation: Feb 2005
Date of revision:
value-added tax; developing countries; transitional countries;
Other versions of this item:
- Richard M. Bird, 2005. "Value-Added Taxes in Developing and Transitional Countries: Lessons and Questions," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0505, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- R10 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General Regional Economics - - - General
This paper has been announced in the following NEP Reports:
- NEP-ACC-2005-02-20 (Accounting & Auditing)
- NEP-ALL-2005-02-20 (All new papers)
- NEP-PBE-2005-02-20 (Public Economics)
- NEP-PUB-2005-02-20 (Public Finance)
- NEP-TRA-2005-02-20 (Transition Economics)
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