000			01862nam a2200217Ia 4500
999			_c19273 _d19273
003			OSt
005			20211008151148.0
008			160316s1990 xxu||||| |||| 00| 0 eng d
020			_a9780821314104
040			_cn
082			_a343.055000 _bGIL
100			_aGillis Malcolm
245			_aValue added taxation in developing countries
260			_aWashington D C _bThe World Bank _c1990
300			_a237p _cxi
365			_bGratis
505			_aSummary: The chapters in this volume fall into four groups. The first three chapters are on general issues in value added taxation : choices to be made in selecting a particular type of value added tax (VAT), effects of value added taxation on the price level and on the balance of payments, and tax incidence and income distribution theory applicable to such taxation. The second group of six chapters deals with certain lessons from, and certain unresolved problems shown by, experience in developed countries with the VAT : border tax adjustments, treatment of farmers and small firms, services in general, the financial sector, housing, and the possibilities for a VAT at the state level in a federal system. Third is a group of five chapters on lessons learned in certain developing countries that have used a VAT (Argentina, Brazil, Korea, Cote d'Ivoire, and the sub-Saharan region of Africa). The last group of chapters covers certain administrative and compliance problems in implementing a VAT. A general survey is followed by chapters on the experience under Colombia's VAT, the development of a computer supported VAT information system in Indonesia, and the chief administrative issues in the United Kingdom, with data on compliance and administrative costs
650			_a1. Taxation - Value Added Tax - System - Developing Countries
700			_aShoup Carl S _aSicat Gerardo P
942			_2ddc _cBK