Value-Added Taxes in Developing and Transitional Countries: Lessons and Questions

The value-added tax has, in recent decades, become the most important single tax in most developing and transitional economies. This paper reviews some problems that have emerged as important as more experience has been gained with how VATs really work in many such countries and suggests some lines of research that need to be explored further to overcome those problems.

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Year of publication:	2005-02
Authors:	Bird, Richard M.
Institutions:	Rotman Institute for International Business, Rotman School of Management
Subject:	value-added tax \| developing countries \| transitional countries

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Extent:	application/pdf
Series:	International Tax Program Papers.
Type of publication:	Book / Working Paper
Notes:	Number 0505 32 pages longPages
Classification:	H25 - Business Taxes and Subsidies ; R10 - General Regional Economics. General
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005642052