04724oam 22012374 450 991078075170332120230807205155.01-4552-1860-X1-4519-9157-6(CKB)2470000000001331(EBL)3012435(SSID)ssj0000088336(PQKBManifestationID)11125961(PQKBTitleCode)TC0000088336(PQKBWorkID)10070083(PQKB)11284753(MiAaPQ)EBC3012435(Au-PeEL)EBL3012435(CaPaEBR)ebr10300198(OCoLC)647777166(IMF)MVATEE2008001(IMF)MVATEA2008001(EXLCZ)99247000000000133120020129d2001 uf 0engur|n|---|||||txtrdacontentcrdamediacrrdacarrierThe Modern VAT /Liam Ebrill, Michael Keen, Victoria PerryWashington, D.C. :International Monetary Fund,2001.1 online resource (xv, 223 pages) illustrations, mapBooksDescription based upon print version of record.1-4519-3176-X 1-58906-026-1 Includes bibliographical references (p. 214-221).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.BooksValue-added taxMacroeconomicsimfMoney and Monetary PolicyimfPublic FinanceimfTaxationimfInternational TaxationimfBusiness Taxes and SubsidiesimfTaxation, Subsidies, and Revenue: GeneralimfPersonal Income and Other Nonbusiness Taxes and SubsidiesimfAuditingimfMacroeconomics: ConsumptionimfSavingimfWealthimfPublic finance & taxationimfManagement accounting & bookkeepingimfMonetary economicsimfAgricultural economicsimfValue-added taximfConsumption taxesimfTax administration core functionsimfIncome and capital gains taxesimfTaxesimfRevenue administrationimfPublic financial management (PFM)imfSpendings taximfIncome taximfTax administration and procedureimfDouble taxationimfUnited KingdomimfValue-added tax.MacroeconomicsMoney and Monetary PolicyPublic FinanceTaxationInternational TaxationBusiness Taxes and SubsidiesTaxation, Subsidies, and Revenue: GeneralPersonal Income and Other Nonbusiness Taxes and SubsidiesAuditingMacroeconomics: ConsumptionSavingWealthPublic finance & taxationManagement accounting & bookkeepingMonetary economicsAgricultural economicsValue-added taxConsumption taxesTax administration core functionsIncome and capital gains taxesTaxesRevenue administrationPublic financial management (PFM)Spendings taxIncome taxTax administration and procedureDouble taxation336.2/714Ebrill Liam464848Keen Michael125941Perry Victoria1489568International Monetary Fund.DcWaIMFBOOK9910780751703321The Modern VAT3710312UNINA