The Modern VAT

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453 citations0/0 files storedInternational Monetary Fund eBooks

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Economic and Fiscal Studies Taxation and Legal Issues Taxation and Compliance Studies

Abstract

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.

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References

1996Why Do More Open Economies Have Bigger Governments?1976The design of tax structure: Direct versus indirect taxation 1989Dynamic Fiscal Policy.2016Optimal Taxation and Public Production I: Production Eficiency 1988The European Challenge, 1992: The Benefits of a Single Market 1994Taxation in an integrating world 1997Openness, Country Size and the Government 1999Coordinating Tariff Reduction and Domestic Tax Reform

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2009The value added tax: Its causes and consequences 2007The VAT in Developing and Transitional Countries 2016Why Can Modern Governments Tax So Much? An Agency Model of Firms as Fiscal Intermediaries 2011Fiscal Redistribution and Income Inequality in Latin America 2004Taxation base in developing countries 2017The Politics of World Polity: Script-writing in International Organizations

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