| Description |
1 online resource (xv, 223 pages) : illustrations, map |
| Series |
Books |
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Books
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| Summary |
Annotation 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 |
| Bibliography |
Includes bibliographical references (pages 214-221) |
| Notes |
Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002. http://purl.oclc.org/DLF/benchrepro0212 MiAaHDL |
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English |
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Print version record |
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digitized 2010 HathiTrust Digital Library committed to preserve pda MiAaHDL |
| Subject |
Value-added tax.
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Value-added tax
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BTW.
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| Form |
Electronic book
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| Author |
Ebrill, Liam P., author.
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Keen, Michael, author.
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Bodin, Jean-Paul, author.
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Summers, Victoria, author
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International Monetary Fund, issuing body.
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| ISBN |
9781589060265 |
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1589060261 |
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145193176X |
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9781451931761 |
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9781451991574 |
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1451991576 |
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145521860X |
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9781455218608 |
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