Journal of Economic Literature
ISSN 0022-0515 (Print) | ISSN 2328-8175 (Online)
What Do (and Don't) We Know about the Value Added Tax? A Review of Richard M. Bird and Pierre-Pascal Gendron's The VAT in Developing and Transitional Countries
Journal of Economic Literature
vol. 47,
no. 1, March 2009
(pp. 159–70)
Abstract
The VAT has taken the tax world by storm over the last fifty years, but left little trace in the academic literature. Bird and Gendron provide an impressively informed and informative account of the VAT experience in lower income countries, largely vindicating the tax and standard advice for its design. But they rightly stress too that dominant "expert opinion" on the VAT remains troublingly uninformed by serious analysis and evidence. This article focuses on some of these gaps and recent attempts to start filling them.Citation
Keen, Michael. 2009. "What Do (and Don't) We Know about the Value Added Tax? A Review of Richard M. Bird and Pierre-Pascal Gendron's The VAT in Developing and Transitional Countries." Journal of Economic Literature, 47 (1): 159–70. DOI: 10.1257/jel.47.1.159JEL Classification
- H25 Business Taxes and Subsidies including sales and value-added (VAT)
- O23 Fiscal and Monetary Policy in Development