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VAT is the most important tax in most developing and transitional countries.

This book draws on a wide range of experience and research to discuss a wide range of conceptual and practical issues related to VAT in a way that is relevant both to students and to tax practitioners and officials around the world. It updates, extends, and amends the only similar book-length treatment, The Modern VAT, an authored work published by the International Monetary Fund in 2001.

Table of Contents

1. Why this book?;

2. The rise of VAT;

3. Is VAT always the answer?;

4. Trade and revenue;

5. Equity and the informal sector;

6. What should be taxed?;

7. Key issues in VAT design;

8. New issues in VAT design;

9. Administering VAT;

10. Dealing with difficulties;

11. The political economy of VAT;

12. Where do we go from here?

280 pages, Paperback