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Manufacturer: International Monetary Fund
Author: Michael Keen, Jean-Paul Bodin, Victoria Summers
Publisher: International Monetary Fund
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Binding: Paperback
Dewey Decimal Number: 336.2714
EAN: 9781589060265
ISBN: 1589060261
Label: International Monetary Fund
Manufacturer: International Monetary Fund
Number Of Items: 1
Book Pages: 223
Publication Date: 2002-05-01
Publisher: International Monetary Fund
Studio: International Monetary Fund

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 International Monetary Fund, 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 are among the questions raised in this highly informative and well-researched book that also looks at the likely future of the tax.