Value Added Tax

Value Added Tax
Author :
Publisher : International Monetary Fund
Total Pages : 468
Release :
ISBN-10 : 1557750122
ISBN-13 : 9781557750129
Rating : 4/5 (129 Downloads)

Book Synopsis Value Added Tax by : Mr.Alan A. Tait

Download or read book Value Added Tax written by Mr.Alan A. Tait and published by International Monetary Fund. This book was released on 1988-06-15 with total page 468 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book, by Alan A. Tait, is an examination of VAT. It looks at problems and theoretical options and potential impacts, as well as detailing the practical aspects of implementing new tax structures. The author advances arguments for and against alternative policies and illustrates his study with international examples from Europe, Latin America, Asia, and the Pacific. He suggests that countries can learn from each other's experiencees with VAT.


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I. Introduction -- II. How a VAT works -- III. Base of a value-added tax -- IV. Who bears the burden of a VAT? -- V. Economic effects of a VAT -- VI. Costs of a