Cover Image

The VAT in developing and transitional countries /

Bibliographic Details
Main Author: Bird, Richard M. (Richard Miller), 1938-
Other Authors: Gendron, Pierre-Pascal
Format: Book
Language:English
Published: New York : Cambridge University Press, 2007.
Subjects:
Value-added tax > Developing countries.
Online Access:Table of contents only
Publisher description
Contributor biographical information
Table of 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?.