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Cited by 376

The DOI matches its Crossref record; 86 of the 86 references it cites were found in a registry or an index.

The VAT in Developing and Transitional Countries

Bird, Richard, Gendron, Pierre-Pascal·2007·Cambridge University Press eBooks
DOI 10.1017/cbo9780511619366
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Abstract

Value-added tax (VAT) dominates tax systems around the world. But should every country have a VAT? Is VAT always as good as it could be in economic, equity and administrative terms? In developing and transitional countries the answers to such questions are critical to stability, growth and development. VAT is a critical fiscal tool in most countries. But VAT can sometimes be better designed and almost always better administered. The key questions that must be answered in designing and implementing VAT are essentially the same in all countries. But different tax designs may best suit different countries facing different circumstances. This book reviews experiences with VATs around the world and assesses how the choice of particular design features may affect outcomes in particular contexts.

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Metadata

Authors
Bird, R., & Gendron, P.-P.
Venue
Cambridge University Press eBooks
Publisher
Cambridge University Press
Published
2007-09-03
DOI
10.1017/cbo9780511619366
OpenAlex
W1719663248
Cited by
376
References
86
FWCI
13.15
Type
book
Language
en
Open access
closed
Licence
www.cambridge.org/core/terms (unspecified, 805 d)

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CoChat. (2026). Citation check: The VAT in Developing and Transitional Countries. https://app.cochat.ai/papers/10.1017/cbo9780511619366
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Bird, R., & Gendron, P.-P. (2007). The VAT in Developing and Transitional Countries. Cambridge University Press eBooks. https://doi.org/10.1017/cbo9780511619366

Data sources

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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).

Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.