Value-Added Tax Treatment of Public Sector Bodies and Non-Profit Organizations: A Developing Country Perspective
AbstractThe application of the value-added tax to public sector bodies, non-profit organizations and charitable organizations substantially departs from full taxation in most VAT regimes around the world. The problems with the mostly exempt regime for those organizations are reviewed. Options to modify or replace the regimes are reviewed and assessed from the perspective of developing and transitional economies. The Australian-New Zealand model, where all goods and services supplied by those organizations are within the scope of the tax, emerges as the preferred option. Nevertheless, a gradualist policy may be better suited to the circumstance of many developing and transitional economies.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
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 0514.
Length: 41 Pages
Date of creation: Jun 2005
Date of revision:
value-added tax; public sector bodies; government; non profit organizations; charitable organizations;
Find related papers by JEL classification:
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- O23 - Economic Development, Technological Change, and Growth - - Development Planning and Policy - - - Fiscal and Monetary Policy in Development
This paper has been announced in the following NEP Reports:
- NEP-ALL-2005-10-15 (All new papers)
- NEP-PBE-2005-10-15 (Public Economics)
- NEP-PUB-2005-10-15 (Public Finance)
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.:
- Glenn Jenkins & Rup Khadka, 1998. "Value Added Tax Policy And Implementation In Singapore," Development Discussion Papers, JDI Executive Programs 1998-02, JDI Executive Programs.
- E. Dijkgraaf & R. Gradus, 2003.
"Cost Savings of Contracting Out Refuse Collection,"
Springer, vol. 30(2), pages 149-161, June.
- Jenkins, G-P & Kuo, C-Y, 1995.
"A Vat Revenue Simulation Model for Tax Reform in Developing Countries,"
Papers, Harvard - Institute for International Development
522, Harvard - Institute for International Development.
- Jenkins, Glenn P. & Kuo, Chun-Yan, 2000. "A VAT Revenue Simulation Model for Tax Reform in Developing Countries," World Development, Elsevier, Elsevier, vol. 28(4), pages 763-774, April.
- Manishi Prasad & Peter Wahlqvist & Rich Shikiar & Ya-Chen Tina Shih, 2004. "A," PharmacoEconomics, Springer Healthcare | Adis, Springer Healthcare | Adis, vol. 22(4), pages 225-244.
- E. Dijkgraaf & R. H. J. M. Gradus & B. Melenberg, 2003. "Contracting out refuse collection," Empirical Economics, Springer, Springer, vol. 28(3), pages 553-570, July.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Richard Bird).
If references are entirely missing, you can add them using this form.