VAT Experiences of Some European Countries PDF Download
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Author: Henry Aaron
Publisher: Springer
ISBN:
Category : Business & Economics
Languages : en
Pages : 284
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Book Description
Author: Henry Aaron
Publisher: Springer
ISBN:
Category : Business & Economics
Languages : en
Pages : 284
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Book Description
Author: Sijbren Cnossen
Publisher: International Monetary Fund
ISBN: 1451960638
Category : Business & Economics
Languages : en
Pages : 49
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Book Description
In the course of introducing a market-oriented tax system, most Central and Eastern European countries are actively considering the merits of a value-added tax (VAT). This paper examines a wide range of social, economic, structural, and administrative issues that are pertinent to the introduction of a VAT. These issues have regard to the burden distribution of the VAT, its effect on the price level and economic growth, as well as the coverage of the tax, the definition of the base, and the choice of the rate structure. Various legal and administrative aspects are also reviewed. The paper draws on the experience with value-added taxation of the member states of the European Community (EC) and other countries that belong to the Organisation for Economic Cooperation and Development (OECD).
Author: Kalpataru Bandopadhyay
Publisher:
ISBN:
Category :
Languages : en
Pages : 8
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Book Description
Highlights of typical experiences of VAT in different countries.
Author: Henry J. Aaron
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 136
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Book Description
Monograph of conference papers providing a comparison of value added tax experiences and fiscal policy issues in six Western European countries - discusses transition to VAT and current structures, tax collection, income distribution effects, economic implications for consumer expenditure, consumer prices, trade, investment, etc., and lessons for the USA. References and statistical tables. List of participants. Conference held in Washington 1980 Oct.
Author: George N. Carlson
Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 100
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Book Description
This report examines the European Economic Community experience with the value-added tax and draws lessons regarding U.S. adoption of a VAT.
Author: George N. Carlson
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
Author: Graham Bannock
Publisher:
ISBN:
Category : Sales tax
Languages : en
Pages : 108
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Book Description
Author: Thomas S. Neubig
Publisher:
ISBN:
Category :
Languages : en
Pages : 3
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Book Description
In this article, the authors note that a transaction-based credit income VAT is not the only way to impose a broad-based VAT. Japan uses a subtraction-method VAT, and several U.S. states have either adopted or proposed entity-level taxes based on value added calculated from a taxpayer's accounts. Three EU countries -- France, Hungary, and Italy -- are currently using regional subtraction-method taxes on value added in addition to their national credit-invoice VATs.
Author: Ben Terra
Publisher: IBFD
ISBN: 9087221258
Category : Turnover tax
Languages : en
Pages : 1317
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Book Description
Author: Ms.Milka Casanegra de Jantscher
Publisher: International Monetary Fund
ISBN: 1451923449
Category : Business & Economics
Languages : en
Pages : 22
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Book Description
During the 1970s and 1980s, many developing countries enacted value-added taxes (VATs) as a part of their fiscal structures. The productivity of this source of revenue has depended in large part on the facility with which the tax can be administered. Single rate VATs have proved easier to administer than those with multiple rates. Exemptions and zero-rating tend to complicate administration. Because small taxpayers are so numerous in developing countries and administrative resources so limited, the treatment of small taxpayers has required special attention. The difficulty of taxing services has led most developing countries to omit all but a few services from the tax base. Administrative constraints are the main reason why the VAT that prevails in developing countries is usually very different from the broad-based and neutral tax discussed in public finance treatises.
