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...

Ausführliche Beschreibung

Bibliographische Detailangaben
1. Verfasser: Tait, Alan
Format: Zeitschrift
Sprache:English
Veröffentlicht: Washington, D.C. : International Monetary Fund, 1988.
Online Zugang:Full text available on IMF
Beschreibung
Zusammenfassung: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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Beschreibung:1 online resource (467 pages)
Format:Mode of access: Internet
Zugangseinschränkungen:Electronic access restricted to authorized BRAC University faculty, staff and students