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Record Nr. |
UNINA9910823379003321 |
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Autore |
Ebrill Liam |
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Titolo |
The Modern VAT / / Liam Ebrill, Michael Keen, Victoria Perry |
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Pubbl/distr/stampa |
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Washington, D.C. : , : International Monetary Fund, , 2001 |
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ISBN |
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1-4552-1860-X |
1-4519-9157-6 |
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Edizione |
[1st ed.] |
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Descrizione fisica |
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1 online resource (xv, 223 pages) : illustrations, map |
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Collana |
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Altri autori (Persone) |
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KeenMichael |
PerryVictoria |
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Disciplina |
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Soggetti |
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Value-added tax |
Agricultural economics |
Auditing |
Business Taxes and Subsidies |
Consumption taxes |
Double taxation |
Income and capital gains taxes |
Income tax |
International Taxation |
Macroeconomics |
Macroeconomics: Consumption |
Management accounting & bookkeeping |
Monetary economics |
Money and Monetary Policy |
Personal Income and Other Nonbusiness Taxes and Subsidies |
Public finance & taxation |
Public Finance |
Public financial management (PFM) |
Revenue administration |
Saving |
Spendings tax |
Tax administration and procedure |
Tax administration core functions |
Taxation |
Taxation, Subsidies, and Revenue: General |
Taxes |
Wealth |
United Kingdom |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Description based upon print version of record. |
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Nota di bibliografia |
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Includes bibliographical references (p. 214-221). |
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Nota di contenuto |
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Intro -- Contents -- Preface -- 1 The Nature, Importance, and Spread of the VAT -- 2 Basic Design Issues -- 3 Is the VAT a Particularly Effective and Efficient Tax? -- 4 Understanding the Revenue Performance of VATs -- 5 Collection Costs and the Complexity of VAT -- 6 A Survey of Advice and Experience -- 7 Rate Differentiation -- 8 Exemptions -- 9 Treatment of Agriculture -- 10 Poverty, Fairness, and the VAT -- 11 The Threshold -- 12 Organization of the VAT Administration -- 13 Self-Assessment by Taxpayers -- 14 Audit -- 15 Refunds -- 16 Small Countries and the VAT -- 17 Interjurisdictional Issues -- 18 What Next for the VAT? -- Appendices -- Appendix I Data -- Appendix II Effective Rates of VAT -- Appendix III Sources of Gain in Replacing Tariffs by a Consumption Tax -- Bibliography -- The Authors -- Reviews of The Modern VAT. |
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Sommario/riassunto |
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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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