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010   $a1-4519-9157-6
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035   $a(EBL)3012435
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035   $a(PQKBTitleCode)TC0000088336
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035   $a(Au-PeEL)EBL3012435
035   $a(CaPaEBR)ebr10300198
035   $a(OCoLC)647777166
035   $a(IMF)MVATEE2008001
035   $a(IMF)MVATEA2008001
035   $a(MiAaPQ)EBC3012435
035   $a(EXLCZ)992470000000001331
100   $a20010619d2001      uf         0
101 0 $aeng
135   $aur|n|---|||||
181   $ctxt$2rdacontent
182   $cc$2rdamedia
183   $acr$2rdacarrier
200 04$aThe modern VAT /$fLiam Ebrill ... [et al.]
205   $a1st ed.
210   $aWashington, D.C. $cInternational Monetary Fund$d2001
215   $a1 online resource (xv, 223 pages) $cillustrations, map
225 1 $aBooks
300   $aDescription based upon print version of record.
311   $a1-4519-3176-X 
311   $a1-58906-026-1 
320   $aIncludes bibliographical references (p. 214-221).
327   $aIntro -- 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.
330 3 $aValue-added tax, or VAT, first introduced less than 50 years ago, is now a pivotal component of tax systems around the world.  The rapid and seemingly irresistible rise of the VAT is probably the most important tax development of the latter twentieth century, and certainly the most breathtaking.  Written by a team of experts from the IMF, this book examines the remarkable spread and current reach of the innovative tax and draws lessons about the design and implementation of the VAT, as experienced by different countries around the world.  How efficient is it as a tax, is it fair, and is it suitable for all countries? These are among the questions raised. This highly informative and well-researched book also looks at the likely future of the tax.
410  0$aBooks
606   $aValue-added tax
615  0$aValue-added tax.
676   $a336.2/714
701   $aEbrill$b Liam P$0464848
712 02$aInternational Monetary Fund.
801  0$bMiAaPQ
801  1$bMiAaPQ
801  2$bMiAaPQ
906   $aBOOK
912   $a9910823379003321
996   $aThe modern VAT$94184710
997   $aUNINA