skip to content
The VAT in developing and transitional countries Preview this item
ClosePreview this item
Checking...

The VAT in developing and transitional countries

Author: Richard M Bird; Pierre-Pascal Gendron
Publisher: New York : Cambridge University Press, 2007.
Edition/Format:   Print book : Document   Computer File : EnglishView all editions and formats
Summary:
"Value-added tax (VAT) now dominates tax systems around the world. But should every country have a VAT? Is the current VAT always as good as it could be in economic, equity, and administrative terms? In developing and transitional countries the answers to such questions are critical to stability, growth, and development. VAT is a critical fiscal tool in most countries. But VAT can sometimes be better designed and  Read more...
Rating:

(not yet rated) 0 with reviews - Be the first.

Subjects
More like this

 

Find a copy in the library

&AllPage.SpinnerRetrieving; Finding libraries that hold this item...

Details

Material Type: Document, Internet resource
Document Type: Book, Computer File, Internet Resource
All Authors / Contributors: Richard M Bird; Pierre-Pascal Gendron
ISBN: 9780521877657 0521877652 0511354835 9780511354830
OCLC Number: 77116897
Description: ix, 267 pages ; 24 cm
Contents: Why this book? --
The rise of VAT --
Is VAT always the answer? --
Trade and revenue --
Equity and the informal sector --
What should be taxed? --
Key issues in VAT design --
New issues in VAT design --
Administering VAT --
Dealing with difficulties --
The political economy of VAT --
Where do we go from here?
Responsibility: Richard M. Bird, Pierre-Pascal Gendron.
More information:

Abstract:

This book reviews experiences with value-added taxes (VATs) around the world.  Read more...

Reviews

Editorial reviews

Publisher Synopsis

'This is a much needed book that reviews and evaluates the world's collective wisdom and experience on the design and, no less important, the operation of the VAT - the most important fiscal Read more...

 
User-contributed reviews
Retrieving GoodReads reviews...
Retrieving DOGObooks reviews...

Tags

Be the first.
Confirm this request

You may have already requested this item. Please select Ok if you would like to proceed with this request anyway.

Linked Data


Primary Entity

<http://www.worldcat.org/oclc/77116897> # The VAT in developing and transitional countries
    a schema:Book, schema:CreativeWork, schema:MediaObject ;
   library:oclcnum "77116897" ;
   library:placeOfPublication <http://dbpedia.org/resource/New_York_City> ; # New York
   library:placeOfPublication <http://id.loc.gov/vocabulary/countries/nyu> ;
   schema:about <http://experiment.worldcat.org/entity/work/data/158653813#Place/entwicklungslander> ; # Entwicklungsländer.
   schema:about <http://experiment.worldcat.org/entity/work/data/158653813#Topic/value_added_tax_developing_countries> ; # Value-added tax--Developing countries
   schema:about <http://experiment.worldcat.org/entity/work/data/158653813#Topic/taxe_a_la_valeur_ajoutee_nouveaux_pays_industrialises> ; # Taxe à la valeur ajoutée--Nouveaux pays industrialisés
   schema:about <http://id.worldcat.org/fast/1163890> ; # Value-added tax
   schema:about <http://experiment.worldcat.org/entity/work/data/158653813#Topic/taxe_a_la_valeur_ajoutee_pays_en_voie_de_developpement> ; # Taxe à la valeur ajoutée--Pays en voie de développement
   schema:about <http://dewey.info/class/336.2714091724/e22/> ;
   schema:about <http://experiment.worldcat.org/entity/work/data/158653813#Topic/btw> ; # BTW
   schema:about <http://experiment.worldcat.org/entity/work/data/158653813#Place/ontwikkelingslanden> ; # Ontwikkelingslanden.
   schema:about <http://id.worldcat.org/fast/1242969> ; # Developing countries.
   schema:about <http://experiment.worldcat.org/entity/work/data/158653813#Topic/umsatzsteuer> ; # Umsatzsteuer
   schema:bookFormat bgn:PrintBook ;
   schema:contributor <http://viaf.org/viaf/163908459> ; # Pierre-Pascal Gendron
   schema:creator <http://viaf.org/viaf/36957135> ; # Richard Miller Bird
   schema:datePublished "2007" ;
   schema:description "Why this book? -- The rise of VAT -- Is VAT always the answer? -- Trade and revenue -- Equity and the informal sector -- What should be taxed? -- Key issues in VAT design -- New issues in VAT design -- Administering VAT -- Dealing with difficulties -- The political economy of VAT -- Where do we go from here?"@en ;
   schema:exampleOfWork <http://worldcat.org/entity/work/id/158653813> ;
   schema:inLanguage "en" ;
   schema:name "The VAT in developing and transitional countries"@en ;
   schema:productID "77116897" ;
   schema:publication <http://www.worldcat.org/title/-/oclc/77116897#PublicationEvent/new_york_cambridge_university_press_2007> ;
   schema:publisher <http://experiment.worldcat.org/entity/work/data/158653813#Agent/cambridge_university_press> ; # Cambridge University Press
   schema:reviews <http://www.worldcat.org/title/-/oclc/77116897#Review/-1942403525> ;
   schema:url <http://catdir.loc.gov/catdir/toc/ecip076/2006101757.html> ;
   schema:workExample <http://worldcat.org/isbn/9780521877657> ;
   schema:workExample <http://worldcat.org/isbn/9780511354830> ;
   wdrs:describedby <http://www.worldcat.org/title/-/oclc/77116897> ;
    .


Related Entities

<http://dbpedia.org/resource/New_York_City> # New York
    a schema:Place ;
   schema:name "New York" ;
    .

<http://experiment.worldcat.org/entity/work/data/158653813#Agent/cambridge_university_press> # Cambridge University Press
    a bgn:Agent ;
   schema:name "Cambridge University Press" ;
    .

<http://experiment.worldcat.org/entity/work/data/158653813#Place/entwicklungslander> # Entwicklungsländer.
    a schema:Place ;
   schema:name "Entwicklungsländer." ;
    .

<http://experiment.worldcat.org/entity/work/data/158653813#Place/ontwikkelingslanden> # Ontwikkelingslanden.
    a schema:Place ;
   schema:name "Ontwikkelingslanden." ;
    .

<http://experiment.worldcat.org/entity/work/data/158653813#Topic/taxe_a_la_valeur_ajoutee_nouveaux_pays_industrialises> # Taxe à la valeur ajoutée--Nouveaux pays industrialisés
    a schema:Intangible ;
   schema:name "Taxe à la valeur ajoutée--Nouveaux pays industrialisés"@fr ;
    .

<http://experiment.worldcat.org/entity/work/data/158653813#Topic/taxe_a_la_valeur_ajoutee_pays_en_voie_de_developpement> # Taxe à la valeur ajoutée--Pays en voie de développement
    a schema:Intangible ;
   schema:name "Taxe à la valeur ajoutée--Pays en voie de développement"@fr ;
    .

<http://id.worldcat.org/fast/1163890> # Value-added tax
    a schema:Intangible ;
   schema:name "Value-added tax"@en ;
    .

<http://id.worldcat.org/fast/1242969> # Developing countries.
    a schema:Place ;
   schema:name "Developing countries." ;
    .

<http://viaf.org/viaf/163908459> # Pierre-Pascal Gendron
    a schema:Person ;
   schema:familyName "Gendron" ;
   schema:givenName "Pierre-Pascal" ;
   schema:name "Pierre-Pascal Gendron" ;
    .

<http://viaf.org/viaf/36957135> # Richard Miller Bird
    a schema:Person ;
   schema:birthDate "1938" ;
   schema:familyName "Bird" ;
   schema:givenName "Richard Miller" ;
   schema:givenName "Richard M." ;
   schema:name "Richard Miller Bird" ;
    .

<http://worldcat.org/isbn/9780511354830>
    a schema:ProductModel ;
   schema:isbn "0511354835" ;
   schema:isbn "9780511354830" ;
    .

<http://worldcat.org/isbn/9780521877657>
    a schema:ProductModel ;
   schema:isbn "0521877652" ;
   schema:isbn "9780521877657" ;
    .

<http://www.worldcat.org/title/-/oclc/77116897#Review/-1942403525>
    a schema:Review ;
   schema:itemReviewed <http://www.worldcat.org/oclc/77116897> ; # The VAT in developing and transitional countries
   schema:reviewBody ""Value-added tax (VAT) now dominates tax systems around the world. But should every country have a VAT? Is the current VAT always as good as it could be in economic, equity, and administrative terms? In developing and transitional countries the answers to such questions are critical to stability, growth, and development. VAT is a critical fiscal tool in most countries. But VAT can sometimes be better designed and almost always better administered. The key questions that must be answered in designing and implementing VAT are essentially the same in all countries. But different tax designs may best suit different countries facing different circumstances. This book reviews experiences with VATs around the world and assesses how the choice of particular design features may affect outcomes in particular contexts."--Jacket." ;
    .


Content-negotiable representations

Close Window

Please sign in to WorldCat 

Don't have an account? You can easily create a free account.