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Value Added Tax
			: International Practice and Problems

Value Added Tax : International Practice and Problems »

Series: Books

Author(s): Alan Tait

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 June 1988

DOI: http://dx.doi.org/10.5089/9781557750129.071

ISBN: 9781557750129

Keywords: vat, sales tax, sales taxes, retail sales tax, farmers

This book, by Alan A. Tait, is an examination of VAT. It looks at problems and theoretical options and potential impacts, as well as detailing the practical aspects of implementing new tax structures. The author ad...

Taxation in Sub-Saharan Africa

Taxation in Sub-Saharan Africa »

Series: Occasional Papers

Author(s): Vito Tanzi , M. Yücelik , Peter Griffith , and Carlos Aguirre

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 31 October 1981

DOI: http://dx.doi.org/10.5089/9781557750815.084

ISBN: 9781557750815

Keywords: taxation, sales tax, tax system, tax administration, sales taxes

This study indentifies some of the taxation problems most frequently encountered by Fund member countries in sub-Saharan Africa and seeks solutions that may be useful to either the region as a whole or to groups of...

Value-Added Tax
			: Administrative and Policy Issues

Value-Added Tax : Administrative and Policy Issues »

Series: Occasional Papers

Author(s): Alan Tait

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 June 1991

DOI: http://dx.doi.org/10.5089/9781557751843.084

ISBN: 9781557751843

Keywords: vat, tax administration, tax return, sales tax, tax department

More than 50 countries worldwide employ a value-added tax. What are its effects on prices, exports, and investment? Is it regressive? These and other questions are answered in this collection of papers presented at...

Poverty and Social Impact Analysis by the IMF
			: Review of Methodology and Selected Evidence

Poverty and Social Impact Analysis by the IMF : Review of Methodology and Selected Evidence »

Series: Books

Author(s): Robert Gillingham

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 17 March 2008

DOI: http://dx.doi.org/10.5089/9781589066625.071

ISBN: 9781589066625

Keywords: trade liberalization, partial equilibrium, income distribution, subsidies, sales taxes

The Poverty Reduction and Growth Facility (PRGF) is used by the IMF to provide support for countries' implementation of their poverty reduction and growth strategies. A key requirement in the design of PRGF program...

The Modern VAT

The Modern VAT »

Series: Books

Author(s): Liam Ebrill , Michael Keen , and Victoria Perry

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 November 2001

DOI: http://dx.doi.org/10.5089/9781589060265.071

ISBN: 9781589060265

Keywords: vat, tax administration, sales tax, taxation, tax system

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...

chapter 1 Why a Value-Added Tax?

chapter 1 Why a Value-Added Tax? »

Source: Value Added Tax : International Practice and Problems

Series: Books

Author(s): Alan Tait

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 June 1988

ISBN: 9781557750129

Keywords: vat, sales tax, sales taxes, retail sales tax, farmers

The latest innovation is the value-added tax. Its emergence in France illustrates the process by which a sort of continuing ferment of improvisation now and then gives rise to an invention of th...

chapter 2 VAT Rates

chapter 2 VAT Rates »

Source: Value Added Tax : International Practice and Problems

Series: Books

Author(s): Alan Tait

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 June 1988

ISBN: 9781557750129

Keywords: vat, sales tax, sales taxes, retail sales tax, farmers

And though each spring doe adde to love new heate, As princes doe in times of action get New taxes, and remit them not in peace, No winter shall abate the spr...

chapter 3 Exemptions and Zero Rating Equity Arguments

chapter 3 Exemptions and Zero Rating Equity Arguments »

Source: Value Added Tax : International Practice and Problems

Series: Books

Author(s): Alan Tait

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 June 1988

ISBN: 9781557750129

Keywords: vat, sales tax, sales taxes, retail sales tax, farmers

Take care of the sense and the sounds will take care of themselves. —Lewis.Carroll, Alice’s Adventures in Wonderland, Chapter 9 A linguistic quirk of...

chapter 4 “Merit” Goods

chapter 4 “Merit” Goods »

Source: Value Added Tax : International Practice and Problems

Series: Books

Author(s): Alan Tait

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 June 1988

ISBN: 9781557750129

Keywords: vat, sales tax, sales taxes, retail sales tax, farmers

What I like about the Order of the Garter is that there is no damned merit about it. —Lord Melbourne, quoted in Melbourne by David Cecil (London: Constable and Company, 1...

chapter 5 Difficult-to-Tax Goods and Services

chapter 5 Difficult-to-Tax Goods and Services »

Source: Value Added Tax : International Practice and Problems

Series: Books

Author(s): Alan Tait

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 June 1988

ISBN: 9781557750129

Keywords: vat, sales tax, sales taxes, retail sales tax, farmers

Pas trop de zèle—Not too much zeal. —Charles Maurice Talleyrand Apart from exemptions and zero ratings justified on the grounds that the transactions...