Download or read book Lessons from the Brazilian Experiences with the VAT written by Carlo Longo and published by . This book was released on 1986 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Lessons from the Brazilian Experience with the VAT written by Carlos Longo and published by . This book was released on 1986 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Argentinean Experience with the Value added Tax written by Osvaldo Horacio Schenone and published by . This book was released on 1987 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Lessons from Value added Taxation for Developing Countries written by Malcolm Gillis and published by . This book was released on 1987 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Macro Policy Lessons for a Sound Design of Fiscal Decentralization written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2009-07-27 with total page 55 pages. Available in PDF, EPUB and Kindle. Book excerpt: Fiscal decentralization has been, and remains high on the policy agenda of many countries. It is mainly driven by political pressures, which tend to be especially evident in countries with multiple ethnicities, and/or wide regional disparities in incomes or resource endowments. More generally, decentralization pressures frequently reflect a desire for more participatory government and greater voice of local constituents in the allocation of budgetary resources. Regardless of its motivation, fiscal decentralization can have important macroeconomic implications. Therefore, Fund advice to member countries (whether in the context of surveillance, program design, or technical assistance) has often focused on the design and implementation of intergovernmental fiscal arrangements. This paper distills the main lessons from the Fund’s engagement with member countries in this area, drawing in particular, (but not exclusively) on technical assistance (TA) provided by the Fiscal Affairs Department (FAD) to ten countries which are broadly representative of the range of members that have requested assistance in this area.

Download or read book VAT Income Distribution and Tax Incidence written by Charles E. McLure and published by . This book was released on 1987 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: The paper describes the problems encountered in appraising the incidence of a tax, in particular, that of the VAT. The futility of attempting to evaluate the incidence of entire tax systems is outlined: limitations on data and severe conceptu~l and methodological problems render the answers obtained quite unreliable. The results of studies of tax incidence that express tax burdens as effective tax rates can be no bettEr than the incidence assumptions and data underlying them.

Download or read book Value Added Tax written by Mahesh C. Purohit and published by . This book was released on 2001 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Value added Tax in the C te D Ivoire written by Betty Heian and published by . This book was released on 1987 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Adjustments to Policy Changes written by Ray Richardson and published by . This book was released on 1986 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Indirect Taxation in Developing Economies written by John Fitzgerald Due and published by . This book was released on 1988 with total page 264 pages. Available in PDF, EPUB and Kindle. Book excerpt: Of experience with various forms of indirect taxation in developing countries.

Download or read book Value Added Tax written by Alan Schenk and published by Cambridge University Press. This book was released on 2015-02-09 with total page 577 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book Macro Federalism and Local Finance written by Anwar M. Shah and published by World Bank Publications. This book was released on 2008-06-20 with total page 362 pages. Available in PDF, EPUB and Kindle. Book excerpt: The design of a federal system to deal with growth, stabilization, and regional and local development issues is the primary concern of this volume, edited by Anwar Shah. The book provides analytical tools to address issues arising from globalization, localization, and regional integration. It discusses tax harmonization issues associated with subnational value added tax administration. It provides a framework for fiscal discipline in a federal system. Lessons from international experiences from policies to deal with lagging regions are drawn. The book empirically examines the effect of fiscal decentralization on the overall size of the public sector. Finally, it draws lessons from industrial countries' experiences on local governance. This important new series represents a response to several independent evaluations in recent years that have argued that development practitioners and policy makers dealing with public sector reforms in developing countries and, indeed, anyone with a concern for effective public governance could benefit from a synthesis of newer perspectives on public sector reforms. This series distills current wisdom and presents tools of analysis for improving the efficiency, equity, and efficacy of the public sector. Leading public policy experts and practitioners have contributed to the series.

Download or read book Value Added Taxation and Real Estate written by Robert F. Conrad and published by . This book was released on 1987 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Handbook of Multilevel Finance written by Ehtisham Ahmad and published by Edward Elgar Publishing. This book was released on 2015-02-27 with total page 661 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Handbook explores and explains new developments in the _second generation‘ theory of public finance, in which benevolent rulers and governments have been replaced by personally motivated politicians and the associated institutions. Following a com

Download or read book Value Added Tax written by Astha Ahuja and published by . This book was released on 2004 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This book examines various theoretical issues related to the operation of VAT. It provides an overview of the present tax system of India. More specifically, it traces the efforts made by the Central and State Governments in India to rationalise indirect tax system of the country in the direction of VAT. The book, drawing on the experience of other countries, evaluates various options available for a smooth switch over to VAT in India. The countries considered for the purpose are: Brazil, Argentina, Mexico, Germany, and Canada. "

Download or read book VAT a Way Out of the Indian Tax Muddle written by G. K. Pillai and published by . This book was released on 2005 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt: A WAY OUT OF THE INDIAN TAX MUDDLE PROBLEMS AND PROSPECTS OF ADOPTING VALUE ADDED TAX In this book Dr. Pillai presents the prominent features of VAT on a comprehensive canvas. He explains the positive impact of VAT on the national economies of several c

Download or read book Adopting a Value added Tax in a Developing Country written by Gerardo P. Sicat and published by . This book was released on 1987 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: