IS VAT THE BEST WAY TO IMPOSE A GENERAL CONSUMPTION TAX IN DEVELOPING COUNTRIES? Most analysts think that a value added tax (VAT) is the best form of general consumption tax available. If a country needs such a tax, as most developing countries do, VAT is the one to have in almost all cases. Most developing countries already have a VAT, and those that do not are frequently urged to introduce one. ...
| Year of publication: |
2006
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|---|---|
| Authors: | Bird, Richard M. ; Gendron, Pierre-Pascal |
| Published in: |
Bulletin for international taxation. - Amsterdam, ISSN 0007-4624, ZDB-ID 22171599. - Vol. 60.2006, 7, p. 287-296
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