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The modern VAT / Liam Ebrill [and others]

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Bibliographic Details
Corporate Author:	International Monetary Fund
Other Authors:	Ebrill, Liam P.
Format:	Book
Language:	English
Published:	Washington, D.C. : International Monetary Fund, 2001.
Subjects:	Value-added tax.

Table of Contents:

1. The nature, importance, and spread of the VAT
2. Basic design issues
3. Is the VAT a particularly effective and efficient tax?
4. Understanding the revenue performance of VATs
5. Collection costs and the complexity of VAT
6. A survey of advice and experience
7. Rate differentiation
8. Exemptions
9. Treatment of agriculture
10. Poverty, fairness and the VAT
11. The threshold
12. Organization of the VAT administration
13. Self-assessment by taxpayers
14. Audit
15. Refunds
16. Small countries and the VAT
17. Interjurisdictional issues
18. What next for the VAT?