Value Added Taxation : Mechanism , Design , and Policy Issues
@inproceedings{Le2003ValueAT, title={Value Added Taxation : Mechanism , Design , and Policy Issues}, author={Tuan Minh Le}, year={2003} }
Introduction The idea of the value added taxation (VAT) traces back to the writing by von Siemens, a German businessman, in the 1920s. Not until 1948, however, was the tax first applied in France. At the beginning, France applied the GNP-based VAT covering up to the manufacturing level and subsequently replaced it with a consumption VAT in 1954. Theory and practice indicate that to be efficient, the VAT must be consumption-typed, broad-based, and applied through to the retail stage. Empirical…
Tables from this paper
39 Citations
Where has the money gone?: The case of Value Added Tax revenue performance in Indonesia
- Economics
- 2018
Since its introduction in 1983, Value Added Tax (VAT) has played an increasingly important role as one of the major sources of revenue for the Indonesian government. In the last two and a half…
Is Value-added Tax a Moneymaking-Machine for Developing Economies? Evidence from Ghana
- Economics
- 2018
Value-added tax (VAT) became a tax of choice recommended by the Breton Wood Institutions to boost tax revenue shares in developing countries. However, after several decades of VAT implementation…
Modelling value-added tax in the presence of multi-production and differentiated exemptions
- Economics
- 2009
The Performance of VAT in DGD-partner countries
- Economics
- 2017
This study presents a case study on the value added-tax (VAT) with the objective to design appropriate policies aiming to improve domestic-resource mobilization in developing countries. Data from 18…
- 2-Modelling the Impact of Direct and Indirect Taxes Using Complementary Datasets 1
- Economics
- 2015
Comprehensive modelling of the impact of taxes and tax policy options requires data on the impact at micro-level of both direct and indirect taxes. There are, however, limits on the amount of data…
The Effect of Value Added Tax on Corporate Cash Flow in Ghana
- Business
- 2016
This study investigated whether there is a relationship between value added tax (VAT) and corporate cash flow. In order to conduct the study, corporate entities registered with the Large Tax Payer…
THE CO - INTEGRATION ANALYSIS OF EFFECT OF VALUE ADDED TAX AND EXCISE DUTIES ON ECONOMIC GROWTH IN NIGERIA
- Economics
- 2021
: This study examined the co-integration analysis of effect of value added tax and excise duties on economic growth in Nigeria. It also looked at the direction of causality among value added tax…
Vat Reduction in 8% and Impact on Household Budget
- Economics
- 2019
Increased care, implementation, and greater importance in creating fiscal policies that impact in the economy and family consumption began after the declaration of Independence in 2008, when the…
Empirical Examination of the Link between Value Added Tax and Total Tax Revenues in Zimbabwe
- Business, Economics
- 2017
Governments in most developing nations heavily rely on tax revenue to sponsor government expenditure, and Zimbabwe is not an exception. Tax revenue is supposed to be used to grow or develop an…
Modelling the Impact of Direct and Indirect Taxes Using Complementary Datasets
- EconomicsSSRN Electronic Journal
- 2015
Comprehensive modelling of the impact of taxes and tax policy options requires data on the impact at micro-level of both direct and indirect taxes. There are, however, limits on the amount of data…
References
SHOWING 1-10 OF 28 REFERENCES
Introducing a value added tax : lessons from Ghana
- Political Science
- 2001
In 1998 Ghana's government successfully introduced a value added tax (VAT). But this success followed a failed attempt in 1995, when the country's first VAT was repealed after just three and a half…
The Modern Vat
- Economics
- 2001
Value-added tax, or VAT, first introduced less than 50 years ago, is now a pivotal component of tax systems around the world. The rapid and seemingly irresistible rise of the VAT is probably the most…
On the Elasticity of Developing Country
- Economics
- 1988
On the Elasticity of Developing Country Tax Systems Parthasarathi Shome This paper is concerned with the buoyancy and elisticity of the tax systems of developing countries, with particular reference…
Tax Policy in Developing Countries: What Can Be Learned from OCED Experience? " Paper presented at the seminar " Taxing Perspectives: A Democratic Approach to Public Finance in Developing Countries
- Tax Policy in Developing Countries: What Can Be Learned from OCED Experience? " Paper presented at the seminar " Taxing Perspectives: A Democratic Approach to Public Finance in Developing Countries
- 2002
Retail sales tax.
- BusinessThe Canadian veterinary journal = La revue veterinaire canadienne
- 1984
The tax applies to goods, construction including labor and services, repair of tangible personal property, lodging for less than 30 days, telephone service, and participatory recreational activities.
Value-Added Taxes and International Trade: The Evidence
- Economics
- 2005
This paper examines the effect of value-added taxes (VATs) on international trade. Destination-based VATs are commonly thought to encourage exports, since exports are exempt from tax while imports…
L:\tax_training\lectures\VAT\Value Added Taxation
- L:\tax_training\lectures\VAT\Value Added Taxation
- 2003
Public Finance in Open Economies
- Public Finance in Open Economies
- 1999