Value Added Tax (VAT) is considered more superior than other forms of commodity taxes. While USA does not have VAT, it does exist in about 130 countries, including India. Most federations debate on the issue of VAT due to controversies at the national or sub-national level. This book showcases the experiences of Brazil, India, Canada, Ghana and Australia in implementing VAT.
ABOUT THE AUTHOR R. Sthanumoorthy
R Sthanumoorthy holds a PhD from Madras School of Economics, Chennai, in the field of public finance. Presently, he is working as a Faculty at IIM Kozhikode. Earlier, he was working as a Faculty Member-Consulting Editor at Icfai Business School Research Center, Chennai. His research interests are in taxation, competition among the governments in setting economic and fiscal policies, new institutional economics, political economy of economic reforms, and Indian software industry. He has around five years of research experience and published research papers and articles in peer-reviewed journals, edited books, business magazines and financial dailies. He has also presented research papers in various national conferences and has conducted seminars.
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