We are not able to resolve this OAI Identifier to the repository landing page. If you are the repository manager for this record, please head to the Dashboard and adjust the settings.
International Studies Program of the Andrew Young School of Policy Studies
Abstract
The purpose of this paper is to identify and examine some of the key VAT policy issues that have arisen in the implementation of the tax. Specifically, the paper examines four issues as examples of the specific inefficiencies that arise in actual practice with VATs. The first section examines the effect of registration thresholds, normally allowed to lessen administrative burdens, as an example of structural inefficiencies. The second section examines the tariff effects arising from administration of the VAT at border. The third section considers application of the VAT on financial services as an example of exemptions from the tax. Finally, the problem of distributing the revenues of a destination VAT levied at the subnational level is discussed.Working Paper Number 04-38
Is data on this page outdated, violates copyrights or anything else? Report the problem now and we will take corresponding actions after reviewing your request.