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The Value Added Tax and Growth: Design Matters
Language: en
Pages: 38
Authors: Mr.Santiago Acosta Ormaechea
Categories: Business & Economics
Type: BOOK - Published: 2019-05-07 - Publisher: International Monetary Fund

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Does the design of a tax matter for growth? Assembling a novel dataset for 30 OECD countries over the 1970-2016 period, this paper examines whether the value ad
The Rise of the Value-Added Tax
Language: en
Pages: 495
Authors: Kathryn James
Categories: Business & Economics
Type: BOOK - Published: 2015-04-30 - Publisher: Cambridge University Press

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Explores how the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments.
International VAT/GST Guidelines
Language: en
Pages: 0
Authors: OECD
Categories: Intangible property
Type: BOOK - Published: 2017 - Publisher: Org. for Economic Cooperation & Development

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This paper set forth internationally agreed principles and standards for the value added tax (VAT) treatment of the most common types of international transacti
How to Manage Value-Added Tax Refunds
Language: en
Pages: 29
Authors: Mario Pessoa
Categories: Business & Economics
Type: BOOK - Published: 2021-05-10 - Publisher: International Monetary Fund

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The value-added tax (VAT) has the potential to generate significant government revenue. Despite its intrinsic self-enforcement capacity, many tax administration
Customs Matters
Language: en
Pages: 320
Authors: Mr. Augusto A Perez Azcarraga
Categories: Business & Economics
Type: BOOK - Published: 2022-06-15 - Publisher: International Monetary Fund

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Customs administrations around the world face new challenges: an increasing volume of international trade, a revolution in new technologies, and fundamental cha