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VAT attacks!

Author: Michael Keen; International Monetary Fund. Fiscal Affairs Department.
Publisher: Washington, D.C. : International Monetary Fund, Fiscal Affairs Dept., 2007.
Series: IMF working paper, WP/06/142.
Edition/Format:   Print book : EnglishView all editions and formats
Database:WorldCat
Summary:
Like the theory of the second best that the 2006 congress marks, the VAT is now fifty years old. Judged by the extent and speed of its spread around the world, and the revenue that it raises, the VAT would seem to have been a remarkable success. Over the last few years, however, it has come under a series of attacks. This paper considers three of the most prominent of these. One is the fear (raised mainly in the  Read more...
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Additional Physical Format: Online version:
Keen, Michael.
VAT attacks!
Washington, D.C. : International Monetary Fund, Fiscal Affairs Dept., 2007
(OCoLC)647098934
Material Type: Internet resource
Document Type: Book, Internet Resource
All Authors / Contributors: Michael Keen; International Monetary Fund. Fiscal Affairs Department.
OCLC Number: 173263169
Notes: "June 2007."
Description: 21 pages ; 28 cm.
Series Title: IMF working paper, WP/06/142.
Other Titles: Value added tax attacks!
Responsibility: prepared by Michael Keen.

Abstract:

Like the theory of the second best that the 2006 congress marks, the VAT is now fifty years old. Judged by the extent and speed of its spread around the world, and the revenue that it raises, the VAT would seem to have been a remarkable success. Over the last few years, however, it has come under a series of attacks. This paper considers three of the most prominent of these. One is the fear (raised mainly in the United States) that the VAT actually does too good a job of raising tax revenue. The second is the view that the VAT does a bad job of taxing the informal sector -and that tariffs might be a better revenue-raising instrument for many developing countries. The third attack is the most literal, by criminals rather than theorists: in the European Union and elsewhere, sophisticated VAT fraud, targeting its refund provisions, has become a serious concern.

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Linked Data


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