The Modern VAT

The Modern VAT
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Series:
Books
Author(s):
Liam Ebrill, Michael Keen, and Victoria Perry
Publisher:
INTERNATIONAL MONETARY FUND
Published Date:
November 2001
DOI:
http://dx.doi.org/10.5089/9781589060265.071
ISBN:
9781589060265
Page:
242
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 important tax development of the latter twentieth century, and certainly the most breathtaking. Written by a team of experts from the IMF, this book examines the remarkable spread and current reach of the innovative tax and draws lessons about the design and implementation of the VAT, as experienced by different countries around the world. How efficient is it as a tax, is it fair, and is it suitable for all countries? These are among the questions raised. This highly informative and well-researched book also looks at the likely future of the tax.
Chapter

10 Poverty, Fairness, and the VAT

Author(s):
Liam Ebrill, Michael Keen, and Victoria Perry
Published Date:
November 2001
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