The VAT in developing and transitional countries /
[Book]
Richard M. Bird, Pierre-Pascal Gendron
New York :
Cambridge University Press,
2007
ix, 267 p. ;
24 cm
Includes bibliographical references (p. 233-257) and index
Why this book? -- The rise of VAT -- Is VAT always the answer? -- Trade and revenue -- Equity and the informal sector -- What should be taxed? -- Key issues in VAT design -- New issues in VAT design -- Administering VAT -- Dealing with difficulties -- The political economy of VAT -- Where do we go from here?