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Author : Mohan Prasad Shrivastava,Singh,Satyendra Kumar Gupta
Publisher : APH Publishing
Page : 294 pages
File Size : 51,7 Mb
Release : 2004
Category : Value-added tax
ISBN : 8176486612
This Timely Book Is Designed To Improve The Quality And Concept Of The Indian Tax System By Covering All The Relevant Issues.
Author : Alan Schenk,Victor Thuronyi,Wei Cui
Publisher : Cambridge University Press
Page : 577 pages
File Size : 44,5 Mb
Release : 2015-02-02
Category : Law
ISBN : 9781316213988
This book integrates legal, economic, and administrative materials about the value added tax (VAT) to present the only comparative approach to the study of VAT law. The comparative presentation of this volume offers an analysis of policy issues relating to tax structure and tax base as well as insights into how cases arising out of VAT disputes have been resolved. Its principal purpose is to provide comprehensive teaching tools - laws, cases, analytical exercises, and questions drawn from the experience of countries and organizations around the world. This second edition includes new VAT-related developments in Europe, Asia, Africa, and Australia and adds new chapters on VAT avoidance and evasion and on China's VAT. Designed to illustrate, analyze, and explain the principal theoretical and operating features of value added taxes, including their adoption and implementation, this book will be an invaluable resource for tax practitioners and government officials.
Author : Mr.Santiago Acosta Ormaechea,Atsuyoshi Morozumi
Publisher : International Monetary Fund
Page : 38 pages
File Size : 54,8 Mb
Release : 2019-05-07
Category : Business & Economics
ISBN : 9781498314183
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 added tax (VAT) may have different effects on long-run growth depending on whether it is raised through the standard rate or through C-efficiency (a measure of the departure of the VAT from a perfectly enforced tax levied at a single rate on all consumption). Our key findings are twofold. First, for a given total tax revenue, a rise in the VAT, financed by a fall in income taxes, promotes growth only when the VAT is raised through C-efficiency. Second, for a given VAT revenue, a rise in Cefficiency, offset by a fall in the standard rate, also promotes growth. The implication is thus that in OECD countries broadening the VAT base through fewer reduced rates and exemptions is more conducive to higher long-run growth than a rise in the standard rate.
Author : Jon Hakken
Publisher : Unknown
Page : 100 pages
File Size : 49,8 Mb
Release : 1992
Category : Consumer goods
ISBN : UCSD:31822008278939
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 administering and complying with a VAT -- VII. Direct consumption tax as an alternative to a VAT.
Author : Ben Lockwood,Michael Keen
Publisher : International Monetary Fund
Page : 42 pages
File Size : 48,5 Mb
Release : 2007-07
Category : Business & Economics
ISBN : UCSD:31822036518413
Has the VAT proved, as its proponents claim, an especially effective form of taxation? To address this, this paper first shows that a tax innovation-such as the introduction of a VAT- reduces the marginal cost of public funds if and only if it also leads an optimizing government to increase the tax ratio. This leads to the estimation, on a large panel, of a system of equations describing the probability of VAT adoption and the revenue impact of the VAT. The sign of the revenue impact is generally ambiguous, but most countries that have adopted a VAT seem to have gained a more effective tax instrument in doing so.
Author : Mr.Alan A. Tait
Publisher : International Monetary Fund
Page : 468 pages
File Size : 41,9 Mb
Release : 1988-06-15
Category : Business & Economics
ISBN : 1557750122
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 advances arguments for and against alternative policies and illustrates his study with international examples from Europe, Latin America, Asia, and the Pacific. He suggests that countries can learn from each other's experiencees with VAT.
Author : Alan Schenk,Oliver Oldman
Publisher : BRILL
Page : 752 pages
File Size : 49,6 Mb
Release : 2022-10-17
Category : Law
ISBN : 9789004502192
Author : Henry J. Aaron,Brookings Institution
Publisher : Unknown
Page : 136 pages
File Size : 40,7 Mb
Release : 1981
Category : Business & Economics
ISBN : STANFORD:36105039157826
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 : Sijbren Cnossen
Publisher : International Monetary Fund
Page : 49 pages
File Size : 47,9 Mb
Release : 1991-07-01
Category : Business & Economics
ISBN : 9781451960631
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 : United States. General Accounting Office
Publisher : Unknown
Page : 40 pages
File Size : 42,6 Mb
Release : 1980
Category : Value-added tax
ISBN : UCAL:C3381252
Author : Michael Lang,Peter Melz,Eleonor Kristoffersson,Thomas Ecker
Publisher : IBFD
Page : 1341 pages
File Size : 52,7 Mb
Release : 2009
Category : Direct taxation
ISBN : 9789087220600
This book provides a comprehensive in-depth analysis of the similarities and differences between consumption taxes and direct taxes. Fifty contributions are included, written by academics, practitioners and representatives from several international tax administrations and institutions.
Author : Bhatia, Kul B,University of Western Ontario. Department of Economics
Publisher : London : Department of Economics, University of Western Ontario
Page : 31 pages
File Size : 42,9 Mb
Release : 1981
Category : Electronic
ISBN : 0771403089
Author : Anonim
Publisher : Unknown
Page : 349 pages
File Size : 52,9 Mb
Release : 2011
Category : Sales tax
ISBN : 091825518X
Author : Collectif
Publisher : OECD
Page : 116 pages
File Size : 41,6 Mb
Release : 2017-04-12
Category : Business & Economics
ISBN : 9789264271463
Value Added Tax (VAT; also known as Goods and Services Tax, under the acronym GST in a number of OECD countries) has become a major source of revenue for governments around the world. Some 165 countries operated a VAT at the time of the completion of the International VAT/GST Guidelines in 2016, more than twice as many as 25 years before. As VAT continued to spread across the world, international trade in goods and services has also expanded rapidly in an increasingly globalised economy. One consequence of these developments has been the greater interaction between VAT systems, along with growing risks of double taxation and unintended non-taxation in the absence of international VAT co-ordination. The International VAT/GST Guidelines now present a set of internationally agreed standards and recommended approaches to address the issues that arise from the uncoordinated application of national VAT systems in the context of international trade. They focus in particular on trade in services and intangibles, which poses increasingly important challenges for the design and operation of VAT systems worldwide. They notably include the recommended principles and mechanisms to address the challenges for the collection of VAT on cross-border sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project). These Guidelines were adopted as a Recommendation by the Council of the OECD in September 2016.
Author : Murray L. Weidenbaum,David G. Raboy,Ernest S. Christian Jr.
Publisher : Springer Science & Business Media
Page : 284 pages
File Size : 47,8 Mb
Release : 2012-12-06
Category : Law
ISBN : 9789400924963
IF, WHEN YOU SAY "CONSUMPTION TAX , " YOU MEAN . . . by Ernest S. Christian, Jr. and Cliff Massa III Much has been said and written about consumption taxes in the United States, but mostly in a theoretical context. Dozens of schol arly treatises have been published, along with innumerable papers and speeches most of which were more argumentative than illumi nating in nature. Audiences have sat through uncounted confer ences on the merits or evils of consumption taxes, depending on the speakers' perspectives. There have been only three comprehensive legislative proposals to which these theories and arguments could be 1 applied, no one of which was acted upon in the Congress. Purveyors of conventional wisdom have suggested that this theo retical context might be replaced within a year or two by actual con sideration of a federal-level consumption tax. Some see enactment of such a tax as a desirable -- or at least a necessary -- means for reducing the federal deficit. The National Economic Commission, which was created by legislation in 1987 to recommend deficit reduction measures, was perceived by many skeptics and proponents alike to be the Trojan Horse which would carry a consumption tax Lrhe proposals were H. R. 7015, ''The Tax Restructuring Act of 1980," introduced by Rep. Al Ullman; S. 1102, ''The Business Transfer Tax Act of 1985," introduced by Senator William Roth; and H. R. 4598, introduced by Rep.
