书目详细信息
： The VAT in developing and transitional countries /
书目信息 机读格式(MARC)
| ISBN： | 9780521877657 (hardback) |
|---|---|
| ISBN： | 0521877652 (hardback) |
| 编目源： | DLC DLC YDX BAKER BTCTA YDXCP DLC |
| 地理区域代码： | d------ |
| 个人名称： | Bird, Richard M.1938- |
| 题名： | The VAT in developing and transitional countries / Richard M. Bird, Pierre-Pascal Gendron. |
| 索书号： | F811.4/B618E |
| 出版发行项： | New York : Cambridge University Press, 2007. |
| 载体形态： | ix, 267 p. ; 24 cm. |
| 书目附注： | Includes bibliographical references (p. 233-257) and index. |
| 格式化内容附注： | Why this book? -- The rise of VAT -- Is VAT always the answer? -- Trade and revenue -- Equity and the informal sector -- What should be taxed? -- Key issues in VAT design -- New issues in VAT design -- Administering VAT -- Dealing with difficulties -- The political economy of VAT -- Where do we go from here?. |