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:	2005-03-01
Authors:	Bird, Richard M.
Institutions:	International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University
Keywords:	Value-Added Taxes in Developing and Transitional Countries

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Extent:	application/pdf
Series:	International Center for Public Policy Working Paper Series, at AYSPS, GSU.
Type of publication:	Book / Working Paper
Notes:	34 pages
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005673553