The Rise Of The Value Added Tax
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The Rise of the Value-Added Tax
Author: Kathryn James
language: en
Publisher: Cambridge University Press
Release Date: 2015-04-30
Explores how the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments.
Value Added Tax
Author: Mr.Alan A. Tait
language: en
Publisher: International Monetary Fund
Release Date: 1988-06-15
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.