Global trends and Issues in value added taxation

Sijbren Cnossen

doi:10.1023/A:1008694529567

Global trends and Issues in value added taxation

Sijbren Cnossen

Erasmus School of Economics

Research output: Contribution to journal › Article › Academic › peer-review

50 Citations (Scopus)

Abstract

Since the late 1960s, the VAT has become one of the mainstays of the tax systems in over one hundred countries. Apparently, its revenue raising and neutrality properties make it an attractive tax in a rapidly integrating, high-tax world. Following an overview of VATs throughout the world, this article examines various VAT structure and policy issues under the following headings: tax coverage features, tax base aspects, hard-to-tax sectors, rate structure issues, and interjurisdictional coordination problems. It is shown that the normative requirements of a ‘good’ VAT are often met only in the breach.

Original language	English
Pages (from-to)	399-428
Number of pages	30
Journal	International Tax and Public Finance
Volume	5
Issue number	3
DOIs	https://doi.org/10.1023/A:1008694529567
Publication status	Published - Jul 1998

Bibliographical note

JEL Classification: H25, H71, H77

This article is based on a paper presented at the 53rd Congress of the International Institute of Public Finance, held at Kyoto, August 25-28, 1997

Research programs

EUR ESE 03

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10.1023/A:1008694529567

Cite this

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title = "Global trends and Issues in value added taxation",

abstract = "Since the late 1960s, the VAT has become one of the mainstays of the tax systems in over one hundred countries. Apparently, its revenue raising and neutrality properties make it an attractive tax in a rapidly integrating, high-tax world. Following an overview of VATs throughout the world, this article examines various VAT structure and policy issues under the following headings: tax coverage features, tax base aspects, hard-to-tax sectors, rate structure issues, and interjurisdictional coordination problems. It is shown that the normative requirements of a {\textquoteleft}good{\textquoteright} VAT are often met only in the breach. ",

author = "Sijbren Cnossen",

note = "JEL Classification: H25, H71, H77 This article is based on a paper presented at the 53rd Congress of the International Institute of Public Finance, held at Kyoto, August 25-28, 1997 ",

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PY - 1998/7

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N2 - Since the late 1960s, the VAT has become one of the mainstays of the tax systems in over one hundred countries. Apparently, its revenue raising and neutrality properties make it an attractive tax in a rapidly integrating, high-tax world. Following an overview of VATs throughout the world, this article examines various VAT structure and policy issues under the following headings: tax coverage features, tax base aspects, hard-to-tax sectors, rate structure issues, and interjurisdictional coordination problems. It is shown that the normative requirements of a ‘good’ VAT are often met only in the breach.

AB - Since the late 1960s, the VAT has become one of the mainstays of the tax systems in over one hundred countries. Apparently, its revenue raising and neutrality properties make it an attractive tax in a rapidly integrating, high-tax world. Following an overview of VATs throughout the world, this article examines various VAT structure and policy issues under the following headings: tax coverage features, tax base aspects, hard-to-tax sectors, rate structure issues, and interjurisdictional coordination problems. It is shown that the normative requirements of a ‘good’ VAT are often met only in the breach.

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Global trends and Issues in value added taxation

Abstract

Bibliographical note

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