Franklin

The VAT in developing and transitional countries / Richard M. Bird, Pierre-Pascal Gendron.

Author/Creator:
Bird, Richard M. (Richard Miller), 1938-
Publication:
New York : Cambridge University Press, 2007.
Format/Description:
Book
ix, 267 p. ; 24 cm.
Status/Location:
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Subjects:
Value-added tax -- Developing countries.
Contents:
Why this book?
The rise of VAT
Is VAT always the answer?
Trade and revenue
Equity and the informal sector
What should be taxed?
Key issues in VAT design
New issues in VAT design
Administering VAT
Dealing with difficulties
The political economy of VAT
Where do we go from here?.
Notes:
Includes bibliographical references (p. 233-257) and index.
Contributor:
Gendron, Pierre-Pascal.
ISBN:
9780521877657 (hardback)
0521877652 (hardback)
OCLC:
77116897