Effects Of Adopting A Value Added Tax
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Language: en
Pages: 100
Pages: 100
Type: BOOK - Published: 1992 - Publisher:
I. Introduction -- II. How a VAT works -- III. Base of a value-added tax -- IV. Who bears the burden of a VAT? -- V. Economic effects of a VAT -- VI. Costs of a
Language: en
Pages: 38
Pages: 38
Type: BOOK - Published: 2019-05-07 - Publisher: International Monetary Fund
Does the design of a tax matter for growth? Assembling a novel dataset for 30 OECD countries over the 1970-2016 period, this paper examines whether the value ad
Language: en
Pages: 88
Pages: 88
Type: BOOK - Published: 2019-06-20 - Publisher: OECD Publishing
This report provides practical guidance to tax authorities on the design and implementation of a variety of solutions for digital platforms, including e-commerc
Language: en
Pages: 29
Pages: 29
Type: BOOK - Published: 2021-05-10 - Publisher: International Monetary Fund
The value-added tax (VAT) has the potential to generate significant government revenue. Despite its intrinsic self-enforcement capacity, many tax administration
Language: en
Pages: 0
Pages: 0
Type: BOOK - Published: 2017 - Publisher: Org. for Economic Cooperation & Development
This paper set forth internationally agreed principles and standards for the value added tax (VAT) treatment of the most common types of international transacti
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