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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
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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 availa...
Bird, Richard M.; Gendron, Pierre-Pascal - In: Bulletin for international taxation 60 (2006) 7, pp. 287-296
Persistent link: https://www.econbiz.de/10007276941
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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...
Bird, Richard M. - In: Bulletin for international taxation 63 (2009) 8-9, pp. 414
Persistent link: https://www.econbiz.de/10008325476