Value Added Tax
International Practice and Problems
Bibliographic Data
| ID | 9716323 |
|---|---|
| Authors | Stephen Smith (0000-0002-7591-243X), Stephen J Smith (0000-0002-3875-4815, Institute for Fiscal Studies, corresponding author), Alan A Tait |
| Year | 1990 |
| Volume | 100 |
| Issue | 399 |
| Pages | 269 |
| Publication date | 1990-03-01 |
| Open Access | No |
| Type | ARTICLE |
| Venue | The Economic Journal (JOURNAL) |
| Journal identifiers | ISSN: 0013-0133 • E-ISSN: 1468-0297 |
| Publisher | Oxford University Press (OUP) (PUBLISHER) |
| DOI | 10.2307/2233622 |
| OpenAlex | W2045616774 |
| Language | EN |
| Citations received | 18 |
This book, by Alan A. Tait, is an examination of VAT. It looks at problems and theoretical options and potential impacts, as well as detailing the practical aspects of implementing new tax structures. The author advances arguments for and against alternative policies and illustrates his study with international examples from Europe, Latin America, Asia, and the Pacific. He suggests that countries can learn from each other's experiencees with VAT
Economic history · Economics · Law and economics · Political science · Public economics · Value (mathematics · Value-added tax · Corporate Taxation and Avoidance · Mathematics
Tax Compliance Costs
Cheating Ourselves
Taxation and Governance in Bangladesh
Competitive wages and tax evasion in a Cournot duopoly
The Distribution of Income and Wealth in Korea
Designing Vat Systems
Second-best optimal taxation of capital and labor in a developing economy
Framing a fiscal/cultural micro-encounter
Tax system reform in Latin America
Value added taxation and the third sector
Distributional Aspects of Ghana’s Value-Added Tax
WTO membership and the shift to consumption taxes
Tax advice to developing countries
Taxation in Niger
Taxing tourism in developing countries
The divergent paths of tax development during different waves of democratization
The Politics of World Polity
What is Lesson-Drawing
| Citations per year | 0.51 |
|---|---|
| Citation span | 1991 - 2024 (34) |
| Highly cited | No |