Value Added Tax Vat
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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 : 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.
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 A. Tait
language : en
Publisher:
Release Date : 1972
Value Added Tax written by Alan A. Tait and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1972 with Business & Economics categories.
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.
Value Added Tax
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Author : James M. Bickley
language : en
Publisher: Nova Publishers
Release Date : 2003
Value Added Tax written by James M. Bickley and has been published by Nova Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Business & Economics categories.
The feasibility of levying a value-added tax (VAT) to reduce large forecast budget deficits seems to never go away. A VAT is imposed at all levels of production on the differences between firms' sales and their purchases from all other firms. A VAT is assumed to be fully shifted forward to consumers; hence, a VAT is a type of general consumption tax. The United States, does not have a broad-based, national level consumption tax and in general, relies less on consumption taxes. This book examines the concepts, issues and experiences of the value-added tax in other countries.
Estimating The Base Of The Value Added Tax Vat In Developing Countries
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Author : Mr.George A. Mackenzie
language : en
Publisher: International Monetary Fund
Release Date : 1991-02-01
Estimating The Base Of The Value Added Tax Vat In Developing Countries written by Mr.George A. Mackenzie 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 1991-02-01 with Business & Economics categories.
Developing countries with VATs typically exempt a large number of goods and services. Following a brief discussion of the rationale for exemptions, this paper presents a formula for the base of a VAT with exemptions. Two basic adjustments must be made to the base without exemptions: subtraction of the value of sales to consumers of exempt industries and addition of intermediate sales of taxable inputs to exempt industries. The paper concludes with a derivation of the elasticity of a VAT with exemptions with respect to aggregate consumption and a discussion of the implications of technological change for the VAT base.
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 : Alan Schenk
language : en
Publisher: Cambridge University Press
Release Date : 2015-02-09
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 2015-02-09 with Business & Economics 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.
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).