VAT in developing and transitional countries
By: Richard M. Bird, Pierre-Pascal Gendron.
Contributors: Gendron, Pierre-Pascal.
Publisher: Cambridge University Press
Published: 2007
Place of publication: New York
Language: eng
ISBN-13: 9780521877657
Subjects: Value-added tax -- Developing countries
Notes: Includes bibliographical references and index.
Table of contents: title: Why this book?; title: The rise of VAT; title: Is VAT always the answer?; title: Trade and revenue; title: Equity and the informal sector; title: What should be taxed?; title: Key issues in VAT design; title: New issues in VAT design; title: Administering VAT; title: Dealing with difficulties; title: The political economy of VAT; title: Where do we go from here?.