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Value-Added Tax Treatment of Public Sector Bodies and Non-Profit Organizations: A Developing Country Perspective

  • Pierre-Pascal Gendron

    (The Business School, Humber Institute of Technology and Advanced Learning Toronto, Canada)

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    The 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.

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    File URL: http://www-2.rotman.utoronto.ca/iib/ITP0514.pdf
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    Paper 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.

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    Length: 41 Pages
    Date of creation: Jun 2005
    Date of revision:
    Handle: RePEc:ttp:itpwps:0514
    Contact details of provider: Postal: 105 St. George St., Toronto, Ontario, M5S 3E6
    Phone: 416 978 2451
    Web page: http://www-2.rotman.utoronto.ca/iib
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    1. E. Dijkgraaf & R. Gradus, 2003. "Cost Savings of Contracting Out Refuse Collection," Empirica, Springer, vol. 30(2), pages 149-161, June.
    2. Jenkins, Glenn P. & Kuo, Chun-Yan, 2000. "A VAT Revenue Simulation Model for Tax Reform in Developing Countries," World Development, Elsevier, vol. 28(4), pages 763-774, April.
    3. Glenn Jenkins & Rup Khadka, 1998. "Value Added Tax Policy And Implementation In Singapore," Development Discussion Papers 1998-02, JDI Executive Programs.
    4. Manishi Prasad & Peter Wahlqvist & Rich Shikiar & Ya-Chen Tina Shih, 2004. "A," PharmacoEconomics, Springer Healthcare | Adis, vol. 22(4), pages 225-244.
    5. E. Dijkgraaf & R. H. J. M. Gradus & B. Melenberg, 2003. "Contracting out refuse collection," Empirical Economics, Springer, vol. 28(3), pages 553-570, July.
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