Value-Added Tax: Administrative and Policy Issues (Occasional Paper, 88)
by Alan A. Tait
Alan A. Tait examines value-added tax through the connected perspectives of administration and public policy. Presented as Occasional Paper 88, this concise work offers a focused reference for readers seeking an overview of the issues involved in designing and managing VAT systems.
About This Book
Value-Added Tax: Administrative and Policy Issues examines value-added tax as a subject of economic and governmental policy.
The book focuses on the administrative dimensions of implementing and managing a value-added tax.
It also considers policy issues associated with this form of taxation.
This work is presented as Occasional Paper 88 and is authored by Alan A. Tait.
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