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Value Added Tax

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Value Added Tax: A Comparative Approach (Cambridge Tax Law Series)

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Value-Added Tax and Flat Tax Proposals

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Social Impact of a Tax Reform: The Case of Ethiopia

by: shinta, 39 pages

This paper provides an assessment of the poverty and social impact of replacing Ethiopia’s sales tax with a value-added tax (VAT). The results indicate that this reform has not had a

A Value Added Tax and Factors Affecting Its Economic Impact

by: shinta, 5 pages

A VALUE ADDED TAX (VAT) has at times been mentioned as a substitute for an existing tax or as a source of new revenues in the United States. While a VAT is not currently used in ...

China Defines Software Products Eligible for VAT Refunds; Plans To Introduce VAT in Shanghai

by: nair & co., 1 pages

China's Ministry of Finance (MoF) and the State Administration of Taxation (SAT) issued a circular detailing Value Added Tax (VAT) incentives for software products and clarified certain ...