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

Richard M. Bird ()

No 505, International Tax Program Papers from International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto

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 tax; developing countries; transitional countries (search for similar items in EconPapers)
JEL-codes: H25 R10 (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-acc, nep-pbe, nep-pub and nep-tra
Date: 2005-02
View list of references View citations in EconPapers

Downloads: (external link)
http://www.rotman.utoronto.ca/iib/ITP0505.pdf (application/pdf)

Related works:
Working Paper: Value-Added Taxes in Developing and Transitional Countries: Lessons and Questions (2005)
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: http://EconPapers.repec.org/RePEc:ttp:itpwps:0505

Access Statistics for this paper

More papers in International Tax Program Papers from International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto
Contact information at EDIRC.
Series data maintained by Richard Bird ().