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Taxation --- Income tax --- Spendings tax --- Value-added tax --- Sales tax --- Progressive taxation --- United States.

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As governments worldwide are looking for ways to raise revenue to finance their budgets, consumption taxes such as Value Added Taxes (VAT) and Goods and Services Taxes (GST) are increasing in prominence and now exists in over 150 countries.This book compares the VAT/GST systems of 20 countries around the world, with all continents, represented, plus the EU VAT regime. This analysis is organized in a way that allows interesting and specific details of each VAT system to be identified while at the same time rendering them comparable despite their structural differences. It identifies best practices and gives readers some thoughts on future directions of VAT/GST.This book is a valuable resource for regulators and practitioners, to deepen their understanding of the various tax systems and how certain issues are solved under different regimes, in order to encourage international trade and lay the groundwork for the removal of tax obstacles and related costs in global commerce.

AA / International- internationaal --- 336.200 --- 336.220 --- 336.225 --- impots indirects --- toekomstperpectieven --- international --- Belastingstelsel: algemene naslagwerken en principes. --- indirecte belastingen: algemeenheden. --- Omzetbelasting, belasting over de toegevoegde waarde. --- indirecte belastingen --- perspectives d'avenir --- internationaal --- Value-added tax --- Law and legislation --- Added-value tax --- Goods and services tax --- GST (Goods and services tax) --- Tax on added value --- VAT (Value-added tax) --- Sales tax --- Belastingstelsel: algemene naslagwerken en principes --- indirecte belastingen: algemeenheden --- Omzetbelasting, belasting over de toegevoegde waarde --- Value-added tax - Law and legislation - Congresses

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This paper focuses on two core tax design issues that arise in addressing current fiscal challenges. It first explores the idea, prominent in troubled Eurozone countries, of a "fiscal devaluation": shifting from social contributions to the VAT as a way to mimic a nominal devaluation. Empirical evidence is presented which suggests that in Eurozone countries this may indeed improve the trade balance in the short-run, though, as theory predicts, the effects eventually disappear. The paper then assesses the wider scope for VAT reform in meeting fiscal consolidation needs, developing and beginning to apply a methodology for finding additional VAT revenue in ways less distortionary and fairer than further raising the standard rate.

Taxation --- Value-added tax --- Devaluation of currency --- Fiscal policy --- Tax policy --- Economic policy --- Finance, Public --- Currency devaluation --- Money --- Currency question --- Monetary policy --- Added-value tax --- Goods and services tax --- GST (Goods and services tax) --- Tax on added value --- VAT (Value-added tax) --- Sales tax --- Econometric models. --- Economic aspects. --- Government policy --- Devaluation --- Exports and Imports --- Macroeconomics --- Current Account Adjustment --- Short-term Capital Movements --- Taxation, Subsidies, and Revenue: General --- Business Taxes and Subsidies --- Trade: General --- Macroeconomics: Consumption --- Saving --- Wealth --- Public finance & taxation --- International economics --- Fiscal devaluation --- Exports --- Consumption taxes --- Consumption --- Taxes --- International trade --- National accounts --- Spendings tax --- Tax administration and procedure --- Economics --- United States

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This paper discusses key findings of the Third Review Under the Policy Support Instrument for Senegal. All end-December 2011 quantitative assessment criteria were met—except one on the overall fiscal balance, which was missed by a small margin. Some progress was achieved in structural reforms but a number of benchmarks were missed. The new authorities have confirmed their commitment to the objectives of the program. IMF staff recommends completion of the review and supports the waiver for nonobservance of the end-December 2011 assessment criterion on the overall fiscal deficit.

Fiscal policy --- Structural adjustment (Economic policy) --- Monetary policy --- Monetary management --- Economic policy --- Currency boards --- Money supply --- Tax policy --- Taxation --- Finance, Public --- Government policy --- International Monetary Fund --- World Bank Group --- Grupa Svjetske banke --- Groupe de la Banque mondiale --- Gruppo della Banca mondiale --- Majmūʻat al-Bank al-Dawlī --- Nhóm Ngân hàng thế giới --- Grupo del Banco Mundial --- Internationaal monetair fonds --- International monetary fund --- Senegal --- Dēmokratia tēs Senegalēs --- Gouvernement de la République du Sénégal --- Gouvernement du Sénégal --- Gweriniaeth Sénégal --- Réewum Senegaal --- Republic of Senegal --- Republica de Senegal --- República del Senegal --- Rèpublica du Sènègal --- Republiek van Senegal --- Republik Senegal --- Republika Senegal --- République du Sénégal --- Rėspublika Senehal --- Saaxle Senegaal --- Senegalē --- Senegali Vabariik --- Senegalská republika --- Senegaru --- Senehal --- Seneqal --- Seneqal Respublikası --- Sinighāl --- Territoire du Sénégal --- Σενεγαλη --- Δημοκρατια της Σενεγαλης --- Рэспубліка Сенегал --- Сенегал --- سنغال --- セネガル --- French Sudan --- Mali --- Mali Federation --- Sudanese Republic --- Economic conditions --- Economic indicators --- Debts, Public --- Debts, External --- Debts, Foreign --- Debts, International --- External debts --- Foreign debts --- International debts --- Debt --- International finance --- Investments, Foreign --- Debts, Government --- Government debts --- National debts --- Public debt --- Public debts --- Sovereign debt --- Bonds --- Deficit financing --- Business indicators --- Indicators, Business --- Indicators, Economic --- Leading indicators --- Economic history --- Quality of life --- Economic forecasting --- Index numbers (Economics) --- Social indicators --- Economic conditions. --- Economic policy. --- E-books --- Accounting --- Macroeconomics --- Public Finance --- National Government Expenditures and Related Policies: General --- Debt Management --- Sovereign Debt --- Trade Policy --- International Trade Organizations --- General Aggregative Models: General --- Public Administration --- Public Sector Accounting and Audits --- Public finance & taxation --- Sales tax, tariffs & customs duties --- Public finance accounting --- Public financial management (PFM) --- Government debt management --- Expenditure --- Current spending --- Expenditures, Public --- Customs administration --- National income