01699cas a2200217 a 4500 AALejournalIMF010862 230101c9999 xx r poo 0 0eng d 9781589060265 BD-DhAAL BD-DhAAL Ebrill, Liam. The Modern VAT / Liam Ebrill, Michael Keen, Victoria Perry. Washington, D.C. : International Monetary Fund, 2001. 1 online resource (242 pages) <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students Value-added tax, or VAT, first introduced less than 50 years ago, is now a pivotal component of tax systems around the world. The rapid and seemingly irresistible rise of the VAT is probably the most important tax development of the latter twentieth century, and certainly the most breathtaking. Written by a team of experts from the IMF, this book examines the remarkable spread and current reach of the innovative tax and draws lessons about the design and implementation of the VAT, as experienced by different countries around the world. How efficient is it as a tax, is it fair, and is it suitable for all countries? These are among the questions raised. This highly informative and well-researched book also looks at the likely future of the tax. Mode of access: Internet Keen, Michael. Perry, Victoria. Full text available on IMF http://elibrary.imf.org/view/books/071/07173-9781589060265-en/07173-9781589060265-en-book.xml IMF e-Library