The VAT in Developing and Transitional Countries - Bird, Richard Miller; Gendron, Pierre-Pascal
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Value-added tax (VAT) now dominates tax systems around the world. But should every country have a VAT? Is the current VAT always as good as it could be in economic, equity, and administrative terms? In developing and transitional countries the answers to such questions are critical to stability, growth, and development. But can VAT be better designed and better administered? These are the key questions that must be answered in designing and implementing VAT. But different tax designs may better suit different countries facing different circumstances. This book reviews experiences with VATs…mehr

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Produktbeschreibung
Value-added tax (VAT) now dominates tax systems around the world. But should every country have a VAT? Is the current VAT always as good as it could be in economic, equity, and administrative terms? In developing and transitional countries the answers to such questions are critical to stability, growth, and development. But can VAT be better designed and better administered? These are the key questions that must be answered in designing and implementing VAT. But different tax designs may better suit different countries facing different circumstances. This book reviews experiences with VATs around the world and assesses how the choice of particular design features may affect outcomes in particular contexts.
Autorenporträt
Richard M. Bird is Professor Emeritus, Department of Economics and Adjunct Professor and Co-Director of the International Tax Program at the Joseph L. Rotman School of Management, University of Toronto. He is a Fellow of the Royal Society of Canada and currently holds appointments as a Fellow at the C. D. Howe Institute and Distinguished Visiting Professor at the Andrew Young School of Public Policy, Georgia State University. He has served in the Fiscal Affairs Department of the International Monetary Fund; been a visiting professor in the United States, the Netherlands, Australia and elsewhere; and been a frequent consultant to the World Bank and other national and international organizations, working in more than 50 countries around the world. He has written and edited dozens of books and hundreds of articles, especially on public finance in developing countries. He was awarded the Daniel M. Holland Medal of the National Tax Association in 2006 for outstanding contributions to the study and practice of public finance.