Incluye referencias bibliográficas

Preface -- Contributors -- Summary -- Pt.1. General issueson the value added tax: 1. Choosing among types of VATs / Carl S. Shoup -- 2. VAT revenue, inflation, and the foreign trade balance / Alan A. Tait -- 3. Income distribution and tax incidence under the VAT / Charles E. McLure, Jr. -- Pt. 2. Lessons from the experience of developed countries: 4. Interjurisdictional coordination of sales taxes / Sijbren Cnossen -- 5. VAT treatment of farmers and small firms / John F. Due -- 6. The VAT and services / John A. Kay and Evan H. Davis -- 7. The VAT and financial services / Malcolm Gillis -- 8. The VAT and real estate / Robert F. Conrad -- 9. Options for a VAT at the state level / Satya N. Poddar -- Pt. 3. Lessons from the experience of developing countries: 10. The VAT in Argentina / Osvaldo Horacio Schenone -- 11. The VAT in Brazil / Carlos Longo -- 12. The VAT in the Republic of Korea / Seung Soo Han -- 13. The VAT in Ct̥e d'Ivoire / Betty C. Heian and Terry Monson -- 14. Consumption taxes in Sub-Saharan Africa: building on existing instruments / Zmarak Shalizi and Lyn Squire -- Pt. 4. Administrative issues and implementation of a VAT: 15. Administering the VAT / Milka Casanegra de Jantscher -- 16. The VAT in Colombia / Guillermo Perry and Alba Lucia Orozco de Triana -- 17. Computerization and the VAT in Indonesia / Hamonangan Hutabarat and Malcolm Lane -- 18. VAT administration and compliance in Britain / Cedric Sandford and Michael Godwin -- Pt. 5. Conclusion: 19. Lessons for developing countries / Malcolm Gillis, Carl S. Shoup, and Gerardo P. Sicat -- Selected bibliography.