ISP Working Paper Number 05-05

Value-Added Taxes in Developing and Transitional Countries: Lessons and Questions

Richard M. Bird, March 2005

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Abstract:

The value-added tax has, in recent decades, become the most important single tax in most developing and transitional economies. This paper reviews some problems that have emerged as important as more experience has been gained with how VATs really work in many such countries and suggests some lines of research that need to be explored further to overcome those problems.