Documents & Reports

The value added tax and developing countries (English)

Abstract

The comprehensive value added tax (VAT), now a principal source of revenue for some forty countries, was nowhere to be found only thirty years ago. This article analyzes the reasons for this dramatic change and weighs the advantages and disadvantages ... See More +

Details

  • Shoup, Carl;
  • 1988/07/31
  • 14134
  • 1
  • 1
  • 2000/02/28
  • The value added tax and developing countries
See More +

Downloads

Complete Report in English

Official version of document (may contain signatures, etc)

*The text version is uncorrected OCR text and is included solely to benefit users with slow connectivity.

Citation