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Indirect Taxes

Indirect Taxes

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Published by vivekgupta4444

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Categories:Types, School Work
Published by: vivekgupta4444 on Feb 04, 2009
Copyright:Attribution Non-commercial

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09/29/2012

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Indirect Taxes
Ian Crawford (Surrey / IFS)Michael Keen (IMF)Stephen Smith (UCL)
 
Introduction
Developments in theory since the Meade report haveconsiderably altered our understanding of thecontribution that can be made by indirect taxes torevenue-raising efficiency.The VATs of EU member states have now run for some35 years. Time for a review?The elimination of internal frontiers in the EU hasbrought new issues of administration, enforcement andtax competition.There have been suggestions that the existing VATstruggles to handle some recent developments inbusiness activity and organisation, such as the growth of services and e-commerce.
 
Outline and key issues
Theory, and empirical results
The rationale for indirect taxes.
Uniform vs differentiated commodity taxes
Indirect tax systems
VAT versus Retail Sales Tax, etc 
International aspects of indirect taxes
VAT treatment of international trade in goods and services
Conclusions: what future for indirecttaxes?
 

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