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1、VATRevisitedANewLookattheValueAddedTaxinDevelopingandTransitionalCountriesRichardM.BirdandPierre-PascalGendronInternationalTaxProgramJosephL.RotmanSchoolofManagementUniversityofTorontoOctober2005ThispublicationwasproducedforreviewbytheUnitedStatesAgencyforInternationalDevelop
2、mentandoriginallypresentedattheUSAIDWorkshopforPractitionersonTaxonMay4,2005.ItwaspreparedbyProfs.BirdandGendronforDevelopmentAlternatives,Inc.DAI,alongwiththeGeorgiaStateUniversityandtheBostonInstituteforDevelopingEconomies,implementstheFiscalReforminSupportofTradeLiberaliza
3、tionProject.TheU.S.AgencyforInternationalDevelopmentfundstheProjectthroughTaskOrderNo.03underSEGIR:EP,ContractNo.PCE-I-00-00-00015-00PrefaceTheauthorsaregratefultothesponsorsfortheirsupportandalso,mostespecially,tothemanycolleaguesbothintheinternationalfinancialagenciesandinm
4、anynationalgovernmentswhohave,overtheyears,contributedsomuchtoourknowledgeofvalue-addedtaxation(VAT)inboththeoryandespeciallypractice.Inparticular,veryusefulcommentsandsupplementarymaterials(oftenunpublished)bearingonthisstudywerereceivedfromparticipantsatworkshopsheldin2004a
5、nd2005atUSAIDandtheWorldBank,aswellasatthefirstGlobalConferenceonVATheldinRomeinMarch2005.Astheextensivelistofreferencescitedinthisreportsuggests,thereisalreadyahugeliteraturedealingwithvariousaspectsofVAT.Aswearguethroughout,however,muchmoreworkneedstobedonebeforewewillachie
6、veafullunderstandingoftheimplications,possibilities,andlimitationsofthevalue-addedtaxasafiscaltoolfordevelopingandtransitionaleconomiestryingtograpplenotonlywiththeimpactoftradeliberalizationbutalsonumerousotherproblems.Despiteitslength,thisreportinmanywaysthusonlyscratchesat
7、thesurface:wehopethatotherswillbeencouragedtodigdeeperintomanyoftheissuesraisedhere,andwewouldofcoursebegratefulforanycomments,corrections,orcriticismsthatreadersmaybeinspiredtopassontousattheaddressnotedbelow.RichardM.BirdandPierre-PascalGendronInternationalTaxProgramJosephL
8、.RotmanSchoolofManagementUniversityofToronto105St.GeorgeStreetToront
