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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Detalles Bibliográficos
Autor Principal: Tait, Alan
Formato: Revista
Idioma:English
Publicado: Washington, D.C. : International Monetary Fund, 1988.
Acceso en liña:Full text available on IMF
Descripción
Summary: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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Descrición Física:1 online resource (467 pages)
Formato:Mode of access: Internet
Acceso:Electronic access restricted to authorized BRAC University faculty, staff and students