VALUE-ADDED TAX REFORM: PROPOSALS FOR THE DOMINICAN REPUBLIC
Glenn Jenkins (jenkins@econ.queensu.ca) and
Ranjit Lamech
No 1991-05, Development Discussion Papers from JDI Executive Programs
Abstract:
The growth of value added taxation from its first adoption in France in 1954, to its present implementation by more than sixty countries is unprecedented in the field of taxation. While sixty nations use one or another form of VAT, forty nations have implemented a comprehensive VAT. Its acceptance by nations in varied economic circumstances and stages of development, is most impressive of the flexibility inherent in its form and design. Since 1984 the world has witnessed a virtual revolution in the field of applied public finance. During the past seven years there have been at least twenty major tax reforms that have taken a “systems” approach to the design of taxation systems i.e. focusing more strongly on the broader tax system rather than individual tax structures. This is a radically different approach from the norms of the previous three decades. While individual variations do exist, they all sought to simplify the structure of the tax systems and to remove incentives for tax avoidance or evasion.
Keywords: Tax Reform; VAT Proposals; Dominican Republic (search for similar items in EconPapers)
JEL-codes: H27 (search for similar items in EconPapers)
Pages: 117 pages
Date: 1991-10
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Citations: View citations in EconPapers (3)
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Persistent link: https://EconPapers.repec.org/RePEc:qed:dpaper:91
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