Global Trends and Issues in Value Added Taxation

International Tax and Public Finance, Vol. 5, No. 3, 1998

Posted: 26 May 1998

See all articles by Sijbren Cnossen

Sijbren Cnossen

University of Maastricht - Department of Economics; CESifo (Center for Economic Studies and Ifo Institute)

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 coordinational problems. It is shown that the normative requirements of a ?good' VAT are often met only in the breach.

JEL Classification: H20, H21

Suggested Citation

Cnossen, Sijbren, Global Trends and Issues in Value Added Taxation. International Tax and Public Finance, Vol. 5, No. 3, 1998, Available at SSRN: https://ssrn.com/abstract=75629

Sijbren Cnossen (Contact Author)

University of Maastricht - Department of Economics ( email )

P.O. Box 616
Maastricht, 6200 MD
Netherlands

CESifo (Center for Economic Studies and Ifo Institute)

Poschinger Str. 5
Munich, DE-81679
Germany

HOME PAGE: http://www.CESifo.de

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