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Some Unresolved Issues in Design and Implementation of Value-Added Taxes

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  • Due, John F.

Abstract

Considers the following value-added tax issues: Coverage of the tax by the sector, the appropriate threshold for registration, treatment of farm inputs, zero rating vs. exemption, coverage of services, real property construction and rental, multiple rates vs. separate levies, special problems with international transactions, and the refund issue.

Suggested Citation

  • Due, John F., 1990. "Some Unresolved Issues in Design and Implementation of Value-Added Taxes," National Tax Journal, National Tax Association;National Tax Journal, vol. 43(4), pages 383-394, December.
  • Handle: RePEc:ntj:journl:v:43:y:1990:i:4:p:383-94
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    References listed on IDEAS

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    1. Bird, Richard M., 1987. "A new look at indirect taxation in developing countries," World Development, Elsevier, vol. 15(9), pages 1151-1161, September.
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