Source: The Modern VAT
Author(s): Liam Ebrill , Michael Keen , and Victoria Perry
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 05 November 2001
Keywords: vat, tax administration, sales tax, taxation, tax system
It is a common fear when a VAT is introduced or extended that there will be an adverse impact on poverty, or on the distribution of real income more generally. Many of the central issues raised by such a con...