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336.2 <09> --- fiscaliteit --- geschiedkundige beschrijvingen --- Duitsland --- fiscalite --- histoire generalite --- Taxation --- -Taxation --- -Duties --- Fee system (Taxation) --- Tax policy --- Tax reform --- Taxation, Incidence of --- Taxes --- Finance, Public --- Revenue --- Belastingsakkoorden. Belastingswezen--Geschiedenis van ... --- geschiedenis algemeen --- History --- Economic History --- Germany --- Economic conditions. --- -Belastingsakkoorden. Belastingswezen--Geschiedenis van ... --- 336.2 <09> Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief--Geschiedenis van ... --- 336.2 <09> Belastingsakkoorden. Belastingswezen--Geschiedenis van ... --- Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief--Geschiedenis van ... --- Economic history --- Duties --- Economic conditions --- History, Economic --- Economics --- Belastingsakkoorden. Belastingswezen--Geschiedenis van .. --- Belastingsakkoorden. Belastingswezen--Geschiedenis van

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Value-added tax, or VAT, first introduced less than 50 years ago, is now a pivotal component of tax systems around the world. The rapid and seemingly irresistible rise of the VAT is probably the most important tax development of the latter twentieth century, and certainly the most breathtaking. Written by a team of experts from the IMF, this book examines the remarkable spread and current reach of the innovative tax and draws lessons about the design and implementation of the VAT, as experienced by different countries around the world. How efficient is it as a tax, is it fair, and is it suitable for all countries? These are among the questions raised. This highly informative and well-researched book also looks at the likely future of the tax.

Taxes --- Value-added tax --- Taxe à la valeur ajoutée --- 336.2 <09> --- AA / International- internationaal --- 336.225 --- Added-value tax --- Goods and services tax --- GST (Goods and services tax) --- Tax on added value --- VAT (Value-added tax) --- Sales tax --- Belastingsakkoorden. Belastingswezen--Geschiedenis van ... --- Omzetbelasting, belasting over de toegevoegde waarde. --- Value-added tax. --- Political Science --- Law, Politics & Government --- Public Finance --- 336.2 <09> Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief--Geschiedenis van ... --- 336.2 <09> Belastingsakkoorden. Belastingswezen--Geschiedenis van ... --- Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief--Geschiedenis van ... --- Taxe à la valeur ajoutée --- Omzetbelasting, belasting over de toegevoegde waarde --- Belastingsakkoorden. Belastingswezen--Geschiedenis van .. --- Belastingsakkoorden. Belastingswezen--Geschiedenis van --- Macroeconomics --- Money and Monetary Policy --- Taxation --- International Taxation --- Business Taxes and Subsidies --- Taxation, Subsidies, and Revenue: General --- Personal Income and Other Nonbusiness Taxes and Subsidies --- Auditing --- Macroeconomics: Consumption --- Saving --- Wealth --- Public finance & taxation --- Management accounting & bookkeeping --- Monetary economics --- Agricultural economics --- Consumption taxes --- Tax administration core functions --- Income and capital gains taxes --- Revenue administration --- Public financial management (PFM) --- Spendings tax --- Income tax --- Tax administration and procedure --- Double taxation --- United Kingdom