The VAT in developing and transitional countries /
General Material Designation
[Book]
First Statement of Responsibility
Richard M. Bird, Pierre-Pascal Gendron
.PUBLICATION, DISTRIBUTION, ETC
Place of Publication, Distribution, etc.
New York :
Name of Publisher, Distributor, etc.
Cambridge University Press,
Date of Publication, Distribution, etc.
2007
PHYSICAL DESCRIPTION
Specific Material Designation and Extent of Item
ix, 267 p. ;
Dimensions
24 cm
INTERNAL BIBLIOGRAPHIES/INDEXES NOTE
Text of Note
Includes bibliographical references (p. 233-257) and index
CONTENTS NOTE
Text of Note
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?