05740oam 22013214 450 991096905390332120250426110850.09781455218608145521860X97814519915741451991576(CKB)2470000000001331(EBL)3012435(SSID)ssj0000088336(PQKBManifestationID)11125961(PQKBTitleCode)TC0000088336(PQKBWorkID)10070083(PQKB)11284753(Au-PeEL)EBL3012435(CaPaEBR)ebr10300198(OCoLC)647777166(IMF)MVATEE2008001(IMF)MVATEA2008001(MiAaPQ)EBC3012435MVATEA2008001(EXLCZ)99247000000000133120020129d2001 uf 0engur|n|---|||||txtrdacontentcrdamediacrrdacarrierThe Modern VAT /Liam Ebrill, Michael Keen, Victoria Perry1st ed.Washington, D.C. :International Monetary Fund,2001.1 online resource (xv, 223 pages) illustrations, mapBooksDescription based upon print version of record.9781451931761 145193176X 9781589060265 1589060261 Includes bibliographical references (p. 214-221).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.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 taxAgricultural economicsimfAuditingimfBusiness Taxes and SubsidiesimfConsumption taxesimfDouble taxationimfIncome and capital gains taxesimfIncome taximfInternational TaxationimfMacroeconomicsimfMacroeconomics: ConsumptionimfManagement accounting & bookkeepingimfMonetary economicsimfMoney and Monetary PolicyimfPersonal Income and Other Nonbusiness Taxes and SubsidiesimfPublic finance & taxationimfPublic FinanceimfPublic financial management (PFM)imfRevenue administrationimfSavingimfSpendings taximfTax administration and procedureimfTax administration core functionsimfTaxationimfTaxation, Subsidies, and Revenue: GeneralimfTaxesimfValue-added taximfWealthimfUnited KingdomimfValue-added tax.Agricultural economicsAuditingBusiness Taxes and SubsidiesConsumption taxesDouble taxationIncome and capital gains taxesIncome taxInternational TaxationMacroeconomicsMacroeconomics: ConsumptionManagement accounting & bookkeepingMonetary economicsMoney and Monetary PolicyPersonal Income and Other Nonbusiness Taxes and SubsidiesPublic finance & taxationPublic FinancePublic financial management (PFM)Revenue administrationSavingSpendings taxTax administration and procedureTax administration core functionsTaxationTaxation, Subsidies, and Revenue: GeneralTaxesValue-added taxWealth336.2/714Ebrill Liam464848Keen Michael125941Perry Victoria1816003International Monetary Fund.DcWaIMFBOOK9910969053903321The Modern VAT4371643UNINA