Is VAT the best way to impose a general consumption tax in developing countries?

Journal
Bird, R.M.; Gendron, P-P.
Bulletin for International Taxation 2006 (Volume 60), No. 7
FormatPDF
EUR
40
| USD
45
(VAT excl.)

This article discusses some of the recent critical literature on VAT in developing countries. The article concludes that, while there is merit in many of the criticisms that have been made and there is still much we do not know about VAT, on the whole VAT still looks good.