A VAT revenue simulation model for tax reform in developing countries (Record no. 56034)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 00634nam a2200121Ia 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20260716043859.0 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Jenkins, Glenn P. |
| 245 ## - TITLE STATEMENT | |
| Title | A VAT revenue simulation model for tax reform in developing countries |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2000 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Develops a model to simulate policies and revenues for a value-added taxes (VAT) system in countries that have an indirect tax system containing sales, excise taxes, and tariffs. Suggests that if a government of a developing country wants to rely more on the VAT over time, it must move aggressively to broaden the base and enhance compliance. |
| 583 ## - ACTION NOTE | |
| Time/date of action | 4/21/08 |
| Action agent | JOYD |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Analytic |
No items available.