Book contents
- The Rise of the Value-Added Tax
- The Rise of the Value-Added Tax
- Copyright page
- Dedication
- Contents
- List of figures
- List of tables
- Preface
- List of commonly used abbreviations and key terms
- 1 The rise of the value-added tax
- Part I The rise of the value-added tax – Exploring the gap between expectation and delivery
- Part II Explaining the rise of the VAT
- 4 The conventional approach to explaining the rise of the VAT
- 5 Toward an alternative approach to explaining the rise of the VAT
- Part III Case studies on the real-world challenges of VAT reform
- Bibliography
- Index
4 - The conventional approach to explaining the rise of the VAT
from Part II - Explaining the rise of the VAT
Published online by Cambridge University Press: 05 May 2015
- The Rise of the Value-Added Tax
- The Rise of the Value-Added Tax
- Copyright page
- Dedication
- Contents
- List of figures
- List of tables
- Preface
- List of commonly used abbreviations and key terms
- 1 The rise of the value-added tax
- Part I The rise of the value-added tax – Exploring the gap between expectation and delivery
- Part II Explaining the rise of the VAT
- 4 The conventional approach to explaining the rise of the VAT
- 5 Toward an alternative approach to explaining the rise of the VAT
- Part III Case studies on the real-world challenges of VAT reform
- Bibliography
- Index
Summary
- Type
- Chapter
- Information
- The Rise of the Value-Added Tax , pp. 147 - 184Publisher: Cambridge University PressPrint publication year: 2015