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Is VAT the vest way to impose a general consumption tax in developing countries?

Bird, Richard M.; Gendron, Pierre-Pascal - In: Bulletin for international taxation 60 (2006) 7, pp. 287-296

Persistent link: https://www.econbiz.de/10003339634

VAT treatment of financial services : assessment and policy proposal for developing countries

Gendron, Pierre-Pascal - In: Bulletin for international taxation 62 (2008) 11, pp. 494-507

Persistent link: https://www.econbiz.de/10003815295

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. ...

Bird, Richard M.; Gendron, Pierre-Pascal - In: Bulletin for international taxation 60 (2006) 7, pp. 287-296

Persistent link: https://www.econbiz.de/10007276941

International - VAT Treatment of Financial Services: Assessment and Policy Proposal for Developing Countries

Gendron, Pierre-Pascal - In: Bulletin for international taxation 62 (2008) 11, pp. 494-506

Persistent link: https://www.econbiz.de/10008138122

The GST in Canada: Plus Ça Change, Plus C'est La Même Chose? This article reviews the development of the goods and services tax (GST) in Canada from its launch in 1991. The article explains why Canada started where it did with respect to value added taxation and the constraints imposed by this starting point on future developments. The article also discusses three aspects of Canada's experience: ...

Bird, Richard M. - In: Bulletin for international taxation 63 (2009) 8-9, pp. 414

Persistent link: https://www.econbiz.de/10008325476

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