The VAT in developing and transitional countries
Richard M. Bird; Pierre-Pascal Gendron
| Year of publication: |
2007
|
|---|---|
| Authors: | Bird, Richard M. ; Gendron, Pierre-Pascal |
| Publisher: |
Cambridge [u.a.] : Cambridge Univ. Press |
| Subject: | Umsatzsteuer | Sales tax | Verbrauchsteuer | Excise tax | Entwicklungsländer | Developing countries | Schwellenländer | Emerging economies | Transformationsländer |
| Description of contents: | Table of Contents [swbplus.bsz-bw.de] ; Description [loc.gov] ; Description [loc.gov] |
| Extent: | IX, 267 S. |
|---|---|
| Type of publication: | Book / Working Paper |
| Language: | English |
| Notes: | Includes bibliographical references 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? 0709 |
| ISBN: | 978-0-521-87765-7 ; 0-521-87765-2 |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10003399156