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. ...

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

Bird, Richard M., (2006)

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

Bird, Richard M., (2006)

[Rezension von: Bird, Richard Miller; Gendron, Pierre-Pascal, The VAT in developing and transitional countries]

Keen, Michael, (2009)