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 Problems of Administering a Value Added Tax in Developing Countries written by Ms.Milka Casanegra de Jantscher and published by International Monetary Fund. This book was released on 1986-12-01 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

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:

Download or read book Value Added Tax written by Mr.Alan A. Tait and published by International Monetary Fund. This book was released on 1988-06-15 with total page 468 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book Value Added Tax and Direct Taxation written by Michael Lang and published by IBFD. This book was released on 2009 with total page 1341 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book The Rise of the Value Added Tax written by Kathryn James and published by Cambridge University Press. This book was released on 2015-04-30 with total page 495 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores one of the most significant trends in the evolution of global tax systems by asking how, within less than half a century, the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments. Despite its significance, very little is known about why so many countries have adopted the VAT and, in particular, why different countries adopt the types of VAT that they do. The popular mythology provides that the merits of the VAT have underpinned its global spread; however, this book contends that much scholarship confuses the question of why the VAT has risen to dominance with the issue of what makes a good VAT. This book combines policy and legal analysis to propose a new way of understanding the rise of this important revenue instrument so as to better reflect the realities of the VATs that are actually implemented.

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 VAT and Financial Services written by Robert F. van Brederode and published by Springer. This book was released on 2017-03-06 with total page 435 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explains the theoretical and policy issues associated with the taxation of financial services and includes a jurisdictional overview that illustrates alternative policy choices and the legal consequences of those choices . The book addresses the question: how can financial services in an increasingly globalized market best be taxed through VAT while avoiding economic distortions? It supports the discussion of the key practical problems that have arisen from the particular complexity of the application of VAT to financial services, and allows for the evaluation of best practice by comparing the major current reform models now being implemented.

Download or read book Argentina Mineral Mining Sector Investment and Business Guide Volume 1 Strategic Information and Regulations written by Inc. Ibp and published by Int'l Business Publications. This book was released on 2016-11-29 with total page 330 pages. Available in PDF, EPUB and Kindle. Book excerpt: Argentina Mineral & Mining Sector Investment and Business Guide - Strategic and Practical Information

Download or read book Tax Reform in Developing Countries written by Malcolm Gillis and published by Duke University Press. This book was released on 1989 with total page 560 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume presents the work of experts on the tax reform in several developing countries, from the restructuring of the economy of post-war Japan to the 1986 reforms in Jamaica. This study is based on the conference convened by the Center for International Development Research of the Institute of Policy Sciences at Duke University in April 1988.

Download or read book Pesos or Plastic written by Ken Mitchell and published by Springer. This book was released on 2019-03-28 with total page 102 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book covers financial inclusion in the southern cone (Argentina, Brazil, and Chile) and its impact on public finance. Possible negative consequences of greater financial inclusion are identified, but the book argues potential benefits outweigh costs. Financial inclusion has many definitions, but in this book, we interpret it as bank account ownership and the use of banking services. Financial inclusion in this context proffers advantages in the area of tax collection, perhaps the southern cone’s gravest economic obstacle given its future debt servicing commitments and its socioeconomic development challenges. Households with a bank account – or, the bank participation rate – began increasing significantly around 2002, and this increase has coincided with an unexpected rise in tax collection (especially value-added taxes (VAT)) spanning periods of macroeconomic growth (2003-2009) and stagnation (2010-2015). Correlation does not imply causation, yet using empirical methods this book shows financial inclusion contributes to better tax collection by encouraging more formal market transactions via the use of bank-provided credit and debit cards. Consumption represents the largest component of most economies and consumption taxes contribute more to public revenue in the southern cone than other taxes, hence more formal consumption enhances overall tax collection. ​

Download or read book Technopols written by Jorge I. Domínguez and published by Penn State Press. This book was released on 2010-11-01 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt: In recent years first Chile, then Argentina, Brazil, and Mexico have abandoned decades-old authoritarian political regimes and state-directed economic strategies and moved toward democratized politics and freer markets. This volume seeks to understand the key roles of "technopols"--technically skilled, politically savvy leaders--in these transformations. It is based in part on elite interviews with each of the leaders discussed: Domingo Cavallo of Argentina, Pedro Aspe of Mexico, Fernando Henrique Cardoso of Brazil, and Evelyn Matthei and Alejandro Foxley of Chile. All are major social scientists turned politicians who, the authors argue here, have themselves contributed to the formulation of the ideas that they eventually came to implement in their respective governments. Contributors are Jorge I. Domínguez, Javier Corrales, Stephanie R. Cobb, João Resende-Santos, Delia M. Boylan, and Jeanne Kinney Giraldo.

Download or read book Tax Policy in Developing Countries written by Javad Khalilzadeh-Shirazi and published by World Bank Publications. This book was released on 1991-01-01 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: World Bank Technical Paper No. 140. Also available: Volume 1 (ISBN 0-8213-1843-8) Stock No. 11843; Volume 3 (ISBN 0-8213-1845-4) Stock No. 11845. Provides state-of-the-art guidance and information on the procedural requirements and practical aspects of environmental assessment in various sector- and location-specific contexts. Three volumes also available in Arabic: Volume 1 (ISBN 0-8213-3523-5) Stock No. 13523; Volume 2 (ISBN 0-8213-3617-7) Stock No. 13617; Volume 3 (ISBN 0-8213-3618-5) Stock No. 13618.

Download or read book Argentina written by and published by World Bank Publications. This book was released on 1993-01-01 with total page 386 pages. Available in PDF, EPUB and Kindle. Book excerpt: Annotation Argentina has reformed its public finance system and reversed years of economic decline and deficit spending. This study recommends policy options to speed the already impressive progress. These options would expand the ambitious reform program already under way. This study shows how to sustain balanced public finances over the medium term. It describes ways to sustain price stability and economic growth while providing a cushion against unexpected downturns. Also examined are ways to improve social services while reducing the size of government. Researchers discuss key reforms that could boost the fiscal surplus by as much as 1.4 percent of gross domestic product. They look at ways to build tax revenues, reduce provincial finances, and make social security more equitable. They review methods to cut defense spending and revive a moribund education system. Additional policy options offered are reforms for housing and welfare programs and pension fund investments. The study suggests ways to improve the legal framework for a stronger central bank. Also reviewed are ways to eliminate unnecessary administrative agencies and to privatize public enterprises. The government's new health insurance program is examined. This program offers universal coverage. It lets contributors choose providers and includes subsidies for those who can't pay. It also requires a minimum package of health care at a set price.

Download or read book DK Eyewitness Travel Guide Argentina written by and published by Penguin. This book was released on 2012-12-03 with total page 354 pages. Available in PDF, EPUB and Kindle. Book excerpt: Now available in PDF format. Whether travelers are planning trips to the elegant, modern capital of Buenos Aires, spectacularly scenic Patagonia, or rich wine country of Mendoza, DK Eyewitness Travel Guide: Argentina will lead them straight to the very best this vibrant country has to offer. This complete travel guide for Argentina includes street-by-street neighborhood maps of Buenos Aires, unique cutaway illustrations, floor plans, and reconstructions of the city's stunning architecture, plus 3-D aerial views of the key areas to explore on foot. Readers also will find detailed listings of the best hotels, restaurants, bars, and shops for all budgets in this fully updated and expanded guide. Insider tips and essential local information help travelers explore every corner of Argentina, from the best milonga--a place for dancing and listening to tango--in Buenos Aires, to the best horse riding in the pampas and the best parrilla (steakhouse) in every region of the country. Practical travel information covers transportation by train, bus, or car.

Download or read book Macroeconomic Volatility in Reformed Latin America written by Ricardo J. Caballero and published by IDB. This book was released on 2001 with total page 186 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The ABA Guide to International Business Negotiations written by James R. Silkenat and published by American Bar Association. This book was released on 2009 with total page 1156 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides fundamental strategies every lawyer should know before going into e-commerce based international negotiations, including: -How to build trust in negotiations while using internet communications technologies -Negotiating with governments -Cultural background and overviews of legal systems for specific countries -Substantive laws/regulations which impact negotiations -Special comments on use of internet technology in negotiations -Negotiating across cultures in the digital age -Current issues in negotiating business agreements online -Online alternative dispute resolution