Value Added Tax : International Practice and Problems /

This book, by Alan A. Tait, is an examination of VAT. It looks at problems and theoretical options and potential impacts, as well as detailing the practical aspects of implementing new tax structures. The author advances arguments for and against alternative policies and illustrates his study with i...

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Détails bibliographiques
Auteur principal: Tait, Alan
Format: Revue
Langue:English
Publié: Washington, D.C. : International Monetary Fund, 1988.
Accès en ligne:Full text available on IMF
Description
Résumé:This book, by Alan A. Tait, is an examination of VAT. It looks at problems and theoretical options and potential impacts, as well as detailing the practical aspects of implementing new tax structures. The author advances arguments for and against alternative policies and illustrates his study with international examples from Europe, Latin America, Asia, and the Pacific. He suggests that countries can learn from each other's experiencees with VAT.
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Description matérielle:1 online resource (467 pages)
Format:Mode of access: Internet
Accès:Electronic access restricted to authorized BRAC University faculty, staff and students