TY  - BOOK
TI  - Value added taxation in developing countries / 
T2  - A World Bank symposium
SN  - 0821314106
U1  - 336.2714 
PY  - 1990///
CY  - Washington, D.C.
PB  - World Bank
KW  - IMPUESTO AL VALOR AGREGADO
KW  - PAISES EN DESARROLLO
KW  - ECONOMIAS EN DESARROLLO
N1  - 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 CtÌ¥e 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
ER  -