Value-Added Taxes in Developing and Transitional Countries: Lessons and Questions (2005)

Richard Bird

International Center for Public Policy Working Paper Series, at AYSPS, GSU from International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University

Abstract: The value-added tax has, in recent decades, become the most important single tax in most developing and transitional economies. This paper reviews some problems that have emerged as important as more experience has been gained with how VATs really work in many such countries and suggests some lines of research that need to be explored further to overcome those problems.

Keywords: Value-Added; Taxes; in; Developing; and; Transitional; Countries (search for similar items in EconPapers)
Pages: 34 pages
Date: 2005-03-01
New Economics Papers: this item is included in nep-pub and nep-tra
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Citations: View citations in EconPapers (19)

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Persistent link: https://EconPapers.repec.org/RePEc:ays:ispwps:paper0505

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