VAT attacks! /
Saved in:
| Author / Creator: | Keen, Michael, author. |
|---|---|
| Imprint: | Washington, D.C. : International Monetary Fund, Fiscal Affairs Dept., 2007. |
| Description: | 1 online resource (21 pages) |
| Language: | English |
| Series: | IMF working paper, 2227-8885 ; WP/07/142 IMF working paper ; WP/07/142. |
| Subject: | |
| Format: | E-Resource Book |
| URL for this record: | http://pi.lib.uchicago.edu/1001/cat/bib/12496676 |
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| 050 | 4 | |a HG3810 |b .I44 v.2007, no.142 | |
| 100 | 1 | |a Keen, Michael, |e author. |0 http://id.loc.gov/authorities/names/n84235502 | |
| 245 | 1 | 0 | |a VAT attacks! / |c prepared by Michael Keen. |
| 246 | 3 | 0 | |a Value added tax attacks! |
| 260 | |a Washington, D.C. : |b International Monetary Fund, Fiscal Affairs Dept., |c 2007. | ||
| 300 | |a 1 online resource (21 pages) | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 490 | 1 | |a IMF working paper, |x 2227-8885 ; |v WP/07/142 | |
| 504 | |a Includes bibliographical references (pages 19-21). | ||
| 520 | 3 | |a Like the theory of the second best that the 2006 congress marks, the VAT is now fifty years old. Judged by the extent and speed of its spread around the world, and the revenue that it raises, the VAT would seem to have been a remarkable success. Over the last few years, however, it has come under a series of attacks. This paper considers three of the most prominent of these. One is the fear (raised mainly in the United States) that the VAT actually does too good a job of raising tax revenue. The second is the view that the VAT does a bad job of taxing the informal sector -and that tariffs might be a better revenue-raising instrument for many developing countries. The third attack is the most literal, by criminals rather than theorists: in the European Union and elsewhere, sophisticated VAT fraud, targeting its refund provisions, has become a serious concern. | |
| 506 | |3 Use copy |f Restrictions unspecified |2 star |5 MiAaHDL | ||
| 533 | |a Electronic reproduction. |b [Place of publication not identified] : |c HathiTrust Digital Library, |d 2010. |5 MiAaHDL | ||
| 538 | |a Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002. |u http://purl.oclc.org/DLF/benchrepro0212 |5 MiAaHDL | ||
| 583 | 1 | |a digitized |c 2010 |h HathiTrust Digital Library |l committed to preserve |2 pda |5 MiAaHDL | |
| 588 | 0 | |a Print version record. | |
| 505 | 0 | |a I. Introduction; II. Second Best Perspectives on the VAT; III. Is the VAT A Money Machine?; IV. Informality and Borders; V. VAT Fraud; VI. Conclusion; References. | |
| 546 | |a English. | ||
| 650 | 0 | |a Value-added tax |x Econometric models. | |
| 650 | 0 | |a Indirect taxation |x Econometric models. | |
| 650 | 0 | |a Taxation. |0 http://id.loc.gov/authorities/subjects/sh85132846 | |
| 650 | 0 | |a Value-added tax. |0 http://id.loc.gov/authorities/subjects/sh85141932 | |
| 650 | 0 | |a Indirect taxation. |0 http://id.loc.gov/authorities/subjects/sh94005444 | |
| 650 | 2 | |a Taxes |0 https://id.nlm.nih.gov/mesh/D013660 | |
| 650 | 6 | |a Taxe à la valeur ajoutée. | |
| 650 | 6 | |a Impôt indirect. | |
| 650 | 6 | |a Taxe à la valeur ajoutée |x Modèles économétriques. | |
| 650 | 6 | |a Impôt indirect |x Modèles économétriques. | |
| 650 | 6 | |a Impôt. | |
| 650 | 7 | |a Taxation. |2 fast |0 (OCoLC)fst01143876 | |
| 650 | 7 | |a Value-added tax |x Econometric models. |2 fast |0 (OCoLC)fst01163894 | |
| 655 | 4 | |a Electronic books. | |
| 710 | 2 | |a International Monetary Fund. |b Fiscal Affairs Department. |0 http://id.loc.gov/authorities/names/n81027435 | |
| 776 | 0 | 8 | |i Print version: |a Keen, Michael. |t VAT attacks!. |d Washington, D.C. : International Monetary Fund, Fiscal Affairs Dept., 2007 |w (OCoLC)173263169 |
| 830 | 0 | |a IMF working paper ; |v WP/07/142. |0 http://id.loc.gov/authorities/names/no89010263 | |
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