The Modern Vat
By Liam P. Ebrill, Michael Keen, Victoria J. Perry. 2001
539 citations recorded by the source corpus.
Value-added tax, or VAT, first introduced less than 50 years ago, is now a pivotal component of tax systems around the world. The rapid and seemingly irresistible rise of the VAT is probably the most important tax development of the latter twentieth century, and certainly the most breathtaking. Written by a team of experts from the International Monetary Fund, this book examines the remarkable spread and current reach of the innovative tax, and draws lessons about the design and implementation of the VAT, as experienced by different countries around the world. How efficient is it as a tax, is it fair, and is it suitable for all countries are among the questions raised in this highly informative and well-researched book that also looks at the likely future of the tax.
Subfields: Accounting, Economics and Econometrics
View Paper: https://www.semanticscholar.org/paper/8c99e08843600f8a0ff4de5019df2f100d633156
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In Accounting
- James R. Hines
- Mihir A. Desai
- J. Stotsky
- Michael Keen
- Dhammika Dharmapala
- Michael P. Devereux
- Malcolm Baker
- G. Maffini
In Economics and Econometrics
- Mihir A. Desai
- James R. Hines
- R. Boadway
- J. Stotsky
- Michael Keen
- Kenneth L. Sokoloff
- Nathan Nunn
- G. Maffini
Citations in the corpus
- Tax Policy in the European Union: A Review of Issues and Options (2002, unknown): “On the basis of a large cross-country study, Ebrill et al. (2001) conclude that there is evidence that the presence of a VAT is associated with a higher ratio of general tax revenue to GDP.”
- The Value-Added Tax: Its Causes and Consequences (2007, unknown): “26 Ebrill et al (2001) find the opposite, with the revenue gain from adoption lower in more open economies.”
- The collection efficiency of the Value Added Tax: Theory and international evidence (2005, unknown): “Today, VAT is a major part of the tax system in over 136 countries, raising about one-quarter of the world’s tax revenue (Ebrill et al. 2001; 2002).”
- VAT Fraud and Evasion: What Do We Know and What Can Be Done? (2006, unknown): “Ebrill, Liam, Michael Keen, Jean-Paul Bodin, and Victoria Summers, 2001, The Modern VAT (Washington: International Monetary Fund).”
- Theoretical perspectives on resource tax design (2009, background): “49 Ebrill et al (2001) and Harrison and Krelove (2005) discuss the refund problem and possible solutions.. 50 So that tax becomes due not at import but at precisely the same time as an offsetting credit can be claimed.”
- Foreign direct investment in a world of multiple taxes (2004, background): “Practitioner commentaries by Christensen, Cline, and Neubig (2001) and Ebrill et al. (2001), among others, indicate that the impact of value added tax administration is commonly to convert what is on paper a destination basis tax into at least partly an origin basis tax.”
- THE ANATOMY OF THE VAT (2013, background): “19 This assumes Ti ≥ 0 for all i (Ebrill et al., 2001, p. 209). the exemption gap solely for the practical reason that the consumption value of these items is not provided in the national accounts.”
- Trade Liberalization, Exchange Rate Changes, and Tax Revenue in Sub-Saharan Africa (2004, background): “Using a panel of 27 countries from Africa, Asia and the Western Hemisphere, covering the period 1980–1992 and a panel of 105 countries, spanning 1980–1995, Ebrill et al. (1999) examine two complementary models of the determinants of import and international trade tax revenue.”