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This book, by Alan A. Tait, is an examination of VAT. It looks at problems and theoretical...

This study indentifies some of the taxation problems most frequently encountered by Fund member...

Two methods of calculating the value-added tax (VAT) base, using production and consumption data,...

Value-added tax, or VAT, first introduced less than 50 years ago, is now a pivotal component of...

This Selected Issues paper analyzes Pakistan's tax reform and revenue performance. The paper...

Like the theory of the second best that the 2006 congress marks, the VAT is now fifty years old....