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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 International Monetary Fund, 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 are among the questions raised in this highly informative and well-researched book that also looks at the likely future of the tax.
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Book Description Intl Monetary Fund, 2001. Condition: New. book. Seller Inventory # M1589060261
Book Description International Monetary Fund (IMF), United States, 2001. Paperback. Condition: New. Language: English. Brand new Book. Value-added tax was first introduced less than 50 years ago. Today, it is a key component of tax systems around the world, and major source of government revenue in over 120 countries. The IMF has attached considerable importance to the proper design and implementation of the tax, and this book draws upon the work of the Fiscal Affairs Department (FAD) of the IMF. Over half of all countries that have introduced a VAT during the last twenty years have made use of FAD advice. The book considers a variety of issues regarding the development of the VAT, including: its nature, importance and spread; basic design issues; whether it is an effective and efficient method; revenue performance; collection costs; small countries and the VAT; the impact of international economic integration; and likely future developments. Seller Inventory # TNP9781589060265
Book Description Intl Monetary Fund, 2001. Paperback. Condition: New. Never used!. Seller Inventory # P111589060261
Book Description Condition: New. New. Seller Inventory # STR-1589060261
Book Description International Monetary Fund, 2001. Paperback. Condition: New. Ships with Tracking Number! INTERNATIONAL WORLDWIDE Shipping available. Buy with confidence, excellent customer service!. Seller Inventory # 1589060261n