The Modern Vat

Author : Mr.Liam P. Ebrill,Mr.Michael Keen,Ms.Victoria P. Perry
Publisher : International Monetary Fund
Page : 242 pages
File Size : 45,8 Mb
Release : 2001-11-05
Category : Business & Economics
ISBN : 9781589060265

Get Book

The Modern VAT by Mr.Liam P. Ebrill,Mr.Michael Keen,Ms.Victoria P. Perry Pdf

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.

Author : Liam P. Ebrill,International Monetary Fund
Publisher : Unknown
Page : 223 pages
File Size : 48,7 Mb
Release : 2001
Category : Value-added tax
ISBN : OCLC:896069225

Get Book

The Modern VAT by Liam P. Ebrill,International Monetary Fund Pdf

Author : Richard Bird,Pierre-Pascal Gendron
Publisher : Cambridge University Press
Page : 278 pages
File Size : 49,5 Mb
Release : 2007-09-03
Category : Business & Economics
ISBN : 0521877652

Get Book

The VAT in Developing and Transitional Countries by Richard Bird,Pierre-Pascal Gendron Pdf

VAT is the most important tax in most developing and transitional countries. This book draws on a wide range of experience and research to discuss a wide range of conceptual and practical issues related to VAT in a way that is relevant both to students and to tax practitioners and officials around the world. It updates, extends, and amends the only similar book-length treatment, The Modern VAT, an authored work published by the International Monetary Fund in 2001.

Author : Sijbren Cnossen
Publisher : Oxford University Press
Page : 400 pages
File Size : 45,6 Mb
Release : 2019-07-16
Category : Business & Economics
ISBN : 9780192582379

Get Book

Modernizing VATs in Africa by Sijbren Cnossen Pdf

Most African countries are in dire need of more tax revenue. In 28 out of 45 countries with a value-added tax (VAT), total tax revenue as a percentage of GDP is around 15% or less, falling short of what is necessary to finance basic human and economic development. Far from being revenue-raising instruments, current African VATs are riddled with exemptions, exclusions, and zero rates on domestic goods and services that depress revenue, are highly distortionary, and greatly complicate the administration of VAT. Modernizing VATs in Africa enables policymakers, professionals, and students to analyse African tax systems to ascertain how they can be modernized. It explains the case for VAT base-broadening over rate-increasing, arguing that exemptions and zero rates mainly accrue benefits for higher-income groups. Even more persuasively, it demonstrates that the net result of fiscal systems can be equalizing if the revenue of broad-based VATs is used to finance in-kind transfers, such as healthcare and education. VAT modernization should be used to enable governments to finance development; Modernizing VATs in Africa puts a compelling case forward for how and why this can be achieved.

Author : Philipp Genschel,Laura Seelkopf
Publisher : Oxford University Press
Page : 302 pages
File Size : 52,7 Mb
Release : 2022
Category : Business & Economics
ISBN : 9780192897572

Get Book

Global Taxation by Philipp Genschel,Laura Seelkopf Pdf

Global Taxation investigates the global transition to modern taxation from the 18th century to today. Modern taxation refers to the broad-based tax instruments that allowed for the emergence of big government as we know it today, including, most prominently, income taxes and general consumption taxes. The volume draws on a new historical dataset of tax introduction worldwide to map the global spread of modern taxes descriptively and to explore its correlates analytically. It makes four contributions to the literature. First, it corrects a pervasive Western bias in historical political economy and fiscal sociology. Most of this literature focuses heavily on the tax policy of advanced democracies in Europe. The chapters of this volume explore how far Western theories and insights travel to non-Western contexts. Second, the volume mitigates a recency bias in much of the macro-quantitative literature in comparative political economy and public finance. The chapters investigate whether insights travel across time from recent to more distant periods of observation. Third, the volume compensates for the substantive preoccupation of extant research with the personal income tax and the VAT by extending the analysis to other important tax instruments: the corporate income tax, the inheritance tax, non-VAT sales taxes, and social security contributions. Finally, the volume goes beyond the prevalent methodological nationalism in fiscal sociology and comparative political economy. It shows that non-sovereign tax introductions were common in colonial and imperial settings and compares analytically how the logic of these non-sovereign introductions differed from sovereign ones.

Author : Michelle Zauner
Publisher : Vintage
Page : 257 pages
File Size : 40,5 Mb
Release : 2021-04-20
Category : Biography & Autobiography
ISBN : 9780525657750

Get Book

Crying in H Mart by Michelle Zauner Pdf

#1 NEW YORK TIMES BESTSELLER • From the indie rock sensation known as Japanese Breakfast, an unforgettable memoir about family, food, grief, love, and growing up Korean American—“in losing her mother and cooking to bring her back to life, Zauner became herself” (NPR). • CELEBRATING OVER ONE YEAR ON THE NEW YORK TIMES BESTSELLER LIST In this exquisite story of family, food, grief, and endurance, Michelle Zauner proves herself far more than a dazzling singer, songwriter, and guitarist. With humor and heart, she tells of growing up one of the few Asian American kids at her school in Eugene, Oregon; of struggling with her mother's particular, high expectations of her; of a painful adolescence; of treasured months spent in her grandmother's tiny apartment in Seoul, where she and her mother would bond, late at night, over heaping plates of food. As she grew up, moving to the East Coast for college, finding work in the restaurant industry, and performing gigs with her fledgling band--and meeting the man who would become her husband--her Koreanness began to feel ever more distant, even as she found the life she wanted to live. It was her mother's diagnosis of terminal cancer, when Michelle was twenty-five, that forced a reckoning with her identity and brought her to reclaim the gifts of taste, language, and history her mother had given her. Vivacious and plainspoken, lyrical and honest, Zauner's voice is as radiantly alive on the page as it is onstage. Rich with intimate anecdotes that will resonate widely, and complete with family photos, Crying in H Mart is a book to cherish, share, and reread.

Author : Robert Carroll,Alan D. Viard
Publisher : Rowman & Littlefield
Page : 224 pages
File Size : 46,5 Mb
Release : 2012
Category : Business & Economics
ISBN : 9780844743943

Get Book

Progressive Consumption Taxation by Robert Carroll,Alan D. Viard Pdf

The authors observe that consumption taxation is superior to income taxation because it does not penalize saving and investment and propose that the U.S. income tax system be completely replaced by a progressive consumption tax. They argue that the X tax, developed by the late David Bradford, offers the best form of progressive consumption taxation for the United States and outline concrete proposals for the X tax's treatment of numerous specific economic issues.

Author : Mr.Santiago Acosta Ormaechea,Atsuyoshi Morozumi
Publisher : International Monetary Fund
Page : 38 pages
File Size : 46,5 Mb
Release : 2019-05-07
Category : Business & Economics
ISBN : 9781498314183

Get Book

The Value Added Tax and Growth: Design Matters by Mr.Santiago Acosta Ormaechea,Atsuyoshi Morozumi Pdf

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 : Alan Schenk,Oliver Oldman
Publisher : Cambridge University Press
Page : 570 pages
File Size : 41,7 Mb
Release : 2007-01-22
Category : Law
ISBN : 0521616565

Get Book

Value Added Tax by Alan Schenk,Oliver Oldman Pdf

This book integrates legal, economic, and administrative materials about value added tax. Its principal purpose is to provide comprehensive teaching tools - laws, cases, analytical exercises, and questions drawn from the experience of countries and organizations from all areas of the world. It also serves as a resource for tax practitioners and government officials that must grapple with issues under their VAT or their prospective VAT. 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. The authors have expanded the coverage to include new VAT related developments in Europe, Asia, Africa and Australia. A chapter on financial services has been added as well as an analysis of significant new cases.

Author : Kathryn James
Publisher : Cambridge University Press
Page : 495 pages
File Size : 46,8 Mb
Release : 2015-04-30
Category : Business & Economics
ISBN : 9781107044128

Get Book

The Rise of the Value-Added Tax by Kathryn James Pdf

Explores how the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments.

Author : Stuart Adam
Publisher : Oxford University Press
Page : 552 pages
File Size : 48,6 Mb
Release : 2011-09
Category : Business & Economics
ISBN : 9780199553747

Get Book

Tax By Design by Stuart Adam Pdf

Based on the findings of a commission chaired by James Mirrlees, this volume presents a coherent picture of tax reform whose aim is to identify the characteristics of a good tax system for any open developed economy, assess the extent to which the UK tax system conforms to these ideals, and recommend how it might be reformed in that direction.

Author : Rita de La Feria
Publisher : Unknown
Page : 0 pages
File Size : 50,6 Mb
Release : 2013
Category : Tax exemption
ISBN : 9041132767

Get Book

VAT Exemptions by Rita de La Feria Pdf

This is an in-depth analysis of VAT to focus on exemptions as a whole. It grapples with the essential questions: are VAT exemptions avoidable? Are alternative legal designs possible?

Author : Michael Keen,Joel Slemrod
Publisher : Princeton University Press
Page : 536 pages
File Size : 51,6 Mb
Release : 2021-04-06
Category : Business & Economics
ISBN : 9780691199986

Get Book

Rebellion, Rascals, and Revenue by Michael Keen,Joel Slemrod Pdf

An engaging and enlightening account of taxation told through lively, dramatic, and sometimes ludicrous stories drawn from around the world and across the ages Governments have always struggled to tax in ways that are effective and tolerably fair. Sometimes they fail grotesquely, as when, in 1898, the British ignited a rebellion in Sierra Leone by imposing a tax on huts—and, in repressing it, ended up burning the very huts they intended to tax. Sometimes they succeed astonishingly, as when, in eighteenth-century Britain, a cut in the tax on tea massively increased revenue. In this entertaining book, two leading authorities on taxation, Michael Keen and Joel Slemrod, provide a fascinating and informative tour through these and many other episodes in tax history, both preposterous and dramatic—from the plundering described by Herodotus and an Incan tax payable in lice to the (misremembered) Boston Tea Party and the scandals of the Panama Papers. Along the way, readers meet a colorful cast of tax rascals, and even a few tax heroes. While it is hard to fathom the inspiration behind such taxes as one on ships that tended to make them sink, Keen and Slemrod show that yesterday’s tax systems have more in common with ours than we may think. Georgian England’s window tax now seems quaint, but was an ingenious way of judging wealth unobtrusively. And Tsar Peter the Great’s tax on beards aimed to induce the nobility to shave, much like today’s carbon taxes aim to slow global warming. Rebellion, Rascals, and Revenue is a surprising and one-of-a-kind account of how history illuminates the perennial challenges and timeless principles of taxation—and how the past holds clues to solving the tax problems of today.

Author : Marius-Cristian Frunza
Publisher : Routledge
Page : 306 pages
File Size : 46,9 Mb
Release : 2018-12-07
Category : Law
ISBN : 9781351580960

Get Book

Value Added Tax Fraud by Marius-Cristian Frunza Pdf

Serving as an introduction to one of the "hottest" topics in financial crime, the Value Added Tax (VAT) fraud, this new and original book aims to analyze and decrypt the fraud and explore multi-disciplinary avenues, thereby exposing nuances and shades that remain concealed by traditional taxation oriented researches. Quantifying the impact of the fraud on the real economy underlines the structural damages propagated by this crime in the European Union. The ‘fruadsters’ benefit when policy changes are inflicted in an economic space without a fully fledged legal framework. Geopolitical events like the creation of the Eurasian Union and 'Brexit' are analyzed from the perspective of the VAT fraud, thereby underlining the foreseeable risks of such historical turnarounds. In addition, this book also provides a unique collection of case studies that depict the main characteristics of VAT fraud. Introduction to VAT Fraud will be of interest to students at an advanced level, academics and reflective practitioners. It addresses the topics with regards to banking and finance law, international law, criminal law, taxation, accounting, and financial crime. It will be of value to researchers, academics, professionals, and students in the fields of law, financial crime, technology, accounting and taxation.

Author : Robert E. Hall,Alvin Rabushka
Publisher : Hoover Press
Page : 245 pages
File Size : 52,8 Mb
Release : 2013-09-01
Category : Political Science
ISBN : 9780817993139

Get Book

The Flat Tax by Robert E. Hall,Alvin Rabushka Pdf

This new and updated edition of The Flat Tax—called "the bible of the flat tax movement" by Forbes—explains what's wrong with our present tax system and offers a practical alternative. Hall and Rabushka set forth what many believe is the most fair, efficient, simple, and workable tax reform plan on the table: tax all income, once only, at a uniform rate of 19 percent.