Economics Of Value Added Tax
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Economics Of Value Added Tax
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Author : Mohan Prasad Shrivastava
language : en
Publisher: APH Publishing
Release Date : 2004
Economics Of Value Added Tax written by Mohan Prasad Shrivastava and has been published by APH Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Value-added tax categories.
This Timely Book Is Designed To Improve The Quality And Concept Of The Indian Tax System By Covering All The Relevant Issues.
Value Added Tax
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Author : Alan Schenk
language : en
Publisher: Cambridge University Press
Release Date : 2015-02-02
Value Added Tax written by Alan Schenk and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-02-02 with Law categories.
This book integrates legal, economic, and administrative materials about the value added tax (VAT) to present the only comparative approach to the study of VAT law. The comparative presentation of this volume offers an analysis of policy issues relating to tax structure and tax base as well as insights into how cases arising out of VAT disputes have been resolved. Its principal purpose is to provide comprehensive teaching tools - laws, cases, analytical exercises, and questions drawn from the experience of countries and organizations around the world. This second edition includes new VAT-related developments in Europe, Asia, Africa, and Australia and adds new chapters on VAT avoidance and evasion and on China's VAT. Designed to illustrate, analyze, and explain the principal theoretical and operating features of value added taxes, including their adoption and implementation, this book will be an invaluable resource for tax practitioners and government officials.
The Value Added Tax
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Author : Ben Lockwood
language : en
Publisher: International Monetary Fund
Release Date : 2007-07
The Value Added Tax written by Ben Lockwood and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-07 with Business & Economics categories.
Has the VAT proved, as its proponents claim, an especially effective form of taxation? To address this, this paper first shows that a tax innovation-such as the introduction of a VAT- reduces the marginal cost of public funds if and only if it also leads an optimizing government to increase the tax ratio. This leads to the estimation, on a large panel, of a system of equations describing the probability of VAT adoption and the revenue impact of the VAT. The sign of the revenue impact is generally ambiguous, but most countries that have adopted a VAT seem to have gained a more effective tax instrument in doing so.
Key Questions In Considering A Value Added Tax For Central And Eastern European Countries
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Author : Sijbren Cnossen
language : en
Publisher: International Monetary Fund
Release Date : 1991-07-01
Key Questions In Considering A Value Added Tax For Central And Eastern European Countries written by Sijbren Cnossen and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1991-07-01 with Business & Economics categories.
In the course of introducing a market-oriented tax system, most Central and Eastern European countries are actively considering the merits of a value-added tax (VAT). This paper examines a wide range of social, economic, structural, and administrative issues that are pertinent to the introduction of a VAT. These issues have regard to the burden distribution of the VAT, its effect on the price level and economic growth, as well as the coverage of the tax, the definition of the base, and the choice of the rate structure. Various legal and administrative aspects are also reviewed. The paper draws on the experience with value-added taxation of the member states of the European Community (EC) and other countries that belong to the Organisation for Economic Cooperation and Development (OECD).
The Value Added Tax And Growth Design Matters
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Author : Mr.Santiago Acosta Ormaechea
language : en
Publisher: International Monetary Fund
Release Date : 2019-05-07
The Value Added Tax And Growth Design Matters written by Mr.Santiago Acosta Ormaechea and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-05-07 with Business & Economics categories.
Does the design of a tax matter for growth? Assembling a novel dataset for 30 OECD countries over the 1970-2016 period, this paper examines whether the value added tax (VAT) may have different effects on long-run growth depending on whether it is raised through the standard rate or through C-efficiency (a measure of the departure of the VAT from a perfectly enforced tax levied at a single rate on all consumption). Our key findings are twofold. First, for a given total tax revenue, a rise in the VAT, financed by a fall in income taxes, promotes growth only when the VAT is raised through C-efficiency. Second, for a given VAT revenue, a rise in Cefficiency, offset by a fall in the standard rate, also promotes growth. The implication is thus that in OECD countries broadening the VAT base through fewer reduced rates and exemptions is more conducive to higher long-run growth than a rise in the standard rate.
Value Added Tax
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Author : Mr.Alan A. Tait
language : en
Publisher: International Monetary Fund
Release Date : 1988-06-15
Value Added Tax written by Mr.Alan A. Tait and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1988-06-15 with Business & Economics categories.
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.
Effects Of Adopting A Value Added Tax
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Author : Jon Hakken
language : en
Publisher:
Release Date : 1992
Effects Of Adopting A Value Added Tax written by Jon Hakken and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1992 with Consumer goods categories.
I. Introduction -- II. How a VAT works -- III. Base of a value-added tax -- IV. Who bears the burden of a VAT? -- V. Economic effects of a VAT -- VI. Costs of administering and complying with a VAT -- VII. Direct consumption tax as an alternative to a VAT.
Value Added Tax And Direct Taxation
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Author : Michael Lang
language : en
Publisher: IBFD
Release Date : 2009
Value Added Tax And Direct Taxation written by Michael Lang and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with Direct taxation categories.
This book provides a comprehensive in-depth analysis of the similarities and differences between consumption taxes and direct taxes. Fifty contributions are included, written by academics, practitioners and representatives from several international tax administrations and institutions.
Value Added Tax
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Author : Alan Schenk
language : en
Publisher: Cambridge University Press
Release Date : 2007-01-22
Value Added Tax written by Alan Schenk and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-01-22 with Law categories.
This book integrates legal, economic, and administrative materials about value added tax. Its principal purpose is to provide comprehensive teaching tools - laws, cases, analytical exercises, and questions drawn from the experience of countries and organizations from all areas of the world. It also serves as a resource for tax practitioners and government officials that must grapple with issues under their VAT or their prospective VAT. The comparative presentation of this volume offers an analysis of policy issues relating to tax structure and tax base as well as insights into how cases arising out of VAT disputes have been resolved. The authors have expanded the coverage to include new VAT related developments in Europe, Asia, Africa and Australia. A chapter on financial services has been added as well as an analysis of significant new cases.
The Value Added Tax
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Author : Henry J. Aaron
language : en
Publisher:
Release Date : 1981
The Value Added Tax written by Henry J. Aaron and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1981 with Business & Economics categories.
Monograph of conference papers providing a comparison of value added tax experiences and fiscal policy issues in six Western European countries - discusses transition to VAT and current structures, tax collection, income distribution effects, economic implications for consumer expenditure, consumer prices, trade, investment, etc., and lessons for the USA. References and statistical tables. List of participants. Conference held in Washington 1980 Oct.