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Some Unresolved Issues in Design and Implementation of Value-Added Taxes

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  • Due, John F.

Abstract

Considers the following value-added tax issues: Coverage of the tax by the sector, the appropriate threshold for registration, treatment of farm inputs, zero rating vs. exemption, coverage of services, real property construction and rental, multiple rates vs. separate levies, special problems with international transactions, and the refund issue.

Suggested Citation

  • Due, John F., 1990. "Some Unresolved Issues in Design and Implementation of Value-Added Taxes," National Tax Journal, National Tax Association;National Tax Journal, vol. 43(4), pages 383-394, December.
    • Handle: RePEc:ntj:journl:v:43:y:1990:i:4:p:383-94
    DOI: 10.1086/NTJ41788860
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    References listed on IDEAS

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    1. Bird, Richard M., 1987. "A new look at indirect taxation in developing countries," World Development, Elsevier, vol. 15(9), pages 1151-1161, September.
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    Cited by:

    1. Mare, Mauro, 2015. "Why and How should the EU budget be reformed?," MPRA Paper 76112, University Library of Munich, Germany.
    2. Arnold Harberger, 1995. "Tax Lore for Budding Reformers," NBER Chapters, in: Reform, Recovery, and Growth: Latin America and the Middle East, pages 291-310, National Bureau of Economic Research, Inc.
    3. Karl Menck, 1992. "Tax reforms in developing countries," Intereconomics: Review of European Economic Policy, Springer;ZBW - Leibniz Information Centre for Economics;Centre for European Policy Studies (CEPS), vol. 27(2), pages 94-98, March.
    4. Steven J. Kachelmeier & Stephen T. Limberg & Michael S. Schadewald, 1994. "Experimental Evidence of Market Reactions to New Consumption Taxes," Contemporary Accounting Research, John Wiley & Sons, vol. 10(2), pages 505-545, March.
    5. Jean-François Gautier, 1999. "Les paradoxes de la TVA dans un pays en développement : l'illustration de l'industrie malgache," Revue Tiers Monde, Programme National Persée, vol. 40(157), pages 187-211.

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