| Edizione | [1st ed.] |
| Pubbl/distr/stampa |
Washington, D.C., : International Monetary Fund, 2001
|
| Descrizione fisica |
1 online resource (xv, 223 pages) : illustrations, map
|
| Disciplina |
336.2/714
|
| Altri autori (Persone) |
EbrillLiam P
|
| Collana |
Books
|
| Soggetto topico |
Value-added tax
|
| ISBN |
1-4552-1860-X
1-4519-9157-6
|
| Formato |
Materiale a stampa  |
| Livello bibliografico |
Monografia |
| Lingua di pubblicazione |
eng
|
| Nota di contenuto |
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.
|
| Record Nr. | UNINA-9910823379003321 |
Info
The modern VAT [[electronic resource] /] / Liam Ebrill ... [et al.]