Strategic Aspects of Value Added Tax (VAT)

7 Pages Posted: 20 Nov 2007

See all articles by Arvind Ashta

Arvind Ashta

CEREN EA 7477 Burgundy School of Business - Université Bourgogne Franche-Comté

Date Written: 2007

Abstract

The paper explains why VAT is replacing the old cascading sales tax system all over the world because of the competitive advantage it offers to nations. The paper also goes into other strategic considerations such as the preference of VAT taxation over VAT exemption, and the use of lower VAT to encourage labour intensive industries.

Keywords: Competitive advantage, VAT, EU Taxation, value added tax

JEL Classification: E6, E60, E61, E62, H2, H25, H3

Suggested Citation

Ashta, Arvind, Strategic Aspects of Value Added Tax (VAT) (2007). Available at SSRN: https://ssrn.com/abstract=1031187 or http://dx.doi.org/10.2139/ssrn.1031187

Arvind Ashta (Contact Author)

CEREN EA 7477 Burgundy School of Business - Université Bourgogne Franche-Comté ( email )

29 rue Sambin
21000 Dijon
France

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