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Value-Added Tax: Administrative and Policy Issues


  • Mr. Alan A. Tait


More than 50 countries worldwide employ a value-added tax. What are its effects on prices, exports, and investment? Is it regressive? These and other questions are answered in this collection of papers presented at a March 1990 Jakarta seminar on the VAT in Asia.

Suggested Citation

  • Mr. Alan A. Tait, 1991. "Value-Added Tax: Administrative and Policy Issues," IMF Occasional Papers 1991/011, International Monetary Fund.
  • Handle: RePEc:imf:imfops:1991/011

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    Cited by:

    1. Hoseini, M., 2014. "Misreporting in the Value-Added Tax and the Optimal Enforcement," Other publications TiSEM b8a0a931-1092-4c98-bd36-4, Tilburg University, School of Economics and Management.
    2. World Bank, 2015. "Malaysia Economic Monitor, June 2015," World Bank Publications - Reports 22038, The World Bank Group.
    3. Aureo de Paula & Jose A. Scheinkman, 2006. "The Informal Sector," Levine's Bibliography 122247000000001030, UCLA Department of Economics.
    4. David Bradford, "undated". "Consumption Taxes: Some Fundamental Transition Issues," EPRU Working Paper Series 95-15, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    5. Mr. John D Brondolo, 2011. "Taxing Financial Transactions: An Assessment of Administrative Feasibility," IMF Working Papers 2011/185, International Monetary Fund.
    6. Carlos Silvani, 2010. "The VAT in Common Markets: Lessons from Central America," Chapters, in: Ehtisham Ahmad & Abdulrazak Al Faris (ed.), Fiscal Reforms in the Middle East, chapter 6, Edward Elgar Publishing.
    7. F.C.v.N. FOURIE & A. OWEN, 1993. "Value‐Added Tax and Regressivity in South Africa," South African Journal of Economics, Economic Society of South Africa, vol. 61(4), pages 308-319, December.
    8. Áureo de Paula & Jose A. Scheinkman, 2010. "Value-Added Taxes, Chain Effects, and Informality," American Economic Journal: Macroeconomics, American Economic Association, vol. 2(4), pages 195-221, October.
    9. Hoseini, Mohammad, 2015. "Value-Addes Tax and Shadow Economy : the Role of Input-Output Linkages (revision of CentER Discussion Paper 2013-036)," Discussion Paper 2015-058, Tilburg University, Center for Economic Research.
    10. Katarzyna Kopeć, 2020. "Reduced Value Added Tax (VAT) Rate on Books as a Tool of Indirect Public Funding in the Cultural Sector," Sustainability, MDPI, vol. 12(14), pages 1-14, July.
    11. Yolanda Kodrzycki, 1993. "Tax reform in newly emerging market economies," New England Economic Review, Federal Reserve Bank of Boston, issue Nov, pages 3-17.
    12. Ira N. Gang & Arindam Das-Gupta, 1998. "Value Added Tax Evasion, Auditing and Transactions Matching," Departmental Working Papers 199607, Rutgers University, Department of Economics.
    13. Richard Bird & Pierre Gendron, 1998. "Dual VATs and Cross-Border Trade: Two Problems, One Solution?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 5(3), pages 429-442, July.
    14. Adandohoin, Kodjo, 2018. "Tax transition in developing countries: Do VAT and excises really work?," MPRA Paper 91522, University Library of Munich, Germany.
    15. Arkadiusz Bernal, 2012. "Zasadność zwolnienia usług pośrednictwa finansowego z podatku od wartości dodanej," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 1-2, pages 117-133.
    16. Gaetano Lisi, 2019. "Slippery slope framework, tax morale and tax compliance: a theoretical integration and an empirical assessment," Discussion Papers in Economic Behaviour 0219, University of Valencia, ERI-CES.
    17. Kodjo Adandohoin, 2021. "Tax transition in developing countries: do value added tax and excises really work?," International Economics and Economic Policy, Springer, vol. 18(2), pages 379-424, May.
    18. Jean-François Gautier, 1999. "Les paradoxes de la TVA dans un pays en développement : l'illustration de l'industrie malgache," Revue Tiers Monde, Programme National Persée, vol. 40(157), pages 187-211.


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