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The Modern VAT
Open accessAbstract
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.
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Citations
Cited by
No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax
Pomeranz, D. (2015) · American Economic Review · doi:10.1257/aer.20130393 · Cited by 822
Tax Revenue and (or?) Trade Liberalization
Baunsgaard, T., & Keen, M. (2010) · Journal of Public Economics · doi:10.1016/j.jpubeco.2009.11.007 · Cited by 684
Why Can Modern Governments Tax So Much? An Agency Model of Firms as Fiscal Intermediaries
Kleven, H. J., Kreiner, C. T., & Saez, E. (2016) · Economica · doi:10.1111/ecca.12182 · Cited by 340
Fiscal Redistribution and Income Inequality in Latin America
Goñi, E., Humberto López, J., & Servén, L. (2011) · World Development · doi:10.1016/j.worlddev.2011.04.025 · Cited by 291
Metadata
- Venue
- International Monetary Fund eBooks
- Publisher
- International Monetary Fund
- Published
- 2001-11
- OpenAlex
- W598587389
- Cited by
- 448
- References
- 0
- FWCI
- 21.45
- Type
- book
- Language
- en
- Open access
- bronze
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
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