What Do (and Don't) We Know about the Value Added Tax? A Review of Richard M. Bird and Pierre-Pascal Gendron's The VAT in Developing and Transitional Countries
Author: Keen, Michael
Source: Journal of Economic Literature, Volume 47, Number 1, March 2009 , pp. 159-170(12)
Publisher: American Economic Association
Abstract:The VAT has taken the tax world by storm over the last fifty years, but left little trace in the academic literature. Bird and Gendron provide an impressively informed and informative account of the VAT experience in lower income countries, largely vindicating the tax and standard advice for its design. But they rightly stress too that dominant "expert opinion" on the VAT remains troublingly uninformed by serious analysis and evidence. This article focuses on some of these gaps and recent attempts to start filling them.
Document Type: Research article
Publication date: 2009-03-01
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