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1、AmericanEconomicAssociationWhatDo(andDon't)WeKnowabouttheValueAddedTax?AReviewofRichardM.BirdandPierre-PascalGendron's"TheVATinDevelopingandTransitionalCountries"TheVATinDevelopingandTransitionalCountriesbyRichardM.Bird;Pierre-PascalGendronReviewby:MichaelKeenJournalofEconomicLiter
2、ature,Vol.47,No.1(Mar.,2009),pp.159-170Publishedby:AmericanEconomicAssociationStableURL:http://www.jstor.org/stable/27647138.Accessed:05/09/201310:10YouruseoftheJSTORarchiveindicatesyouracceptanceoftheTerms&ConditionsofUse,availableat.http://www.jstor.org/page/info/about/policies/t
3、erms.jsp.JSTORisanot-for-profitservicethathelpsscholars,researchers,andstudentsdiscover,use,andbuilduponawiderangeofcontentinatrusteddigitalarchive.Weuseinformationtechnologyandtoolstoincreaseproductivityandfacilitatenewformsofscholarship.FormoreinformationaboutJSTOR,pleasecontacts
4、upport@jstor.org..AmericanEconomicAssociationiscollaboratingwithJSTORtodigitize,preserveandextendaccesstoJournalofEconomicLiterature.http://www.jstor.orgThiscontentdownloadedfrom103.8.222.242onThu,5Sep201310:10:13AMAllusesubjecttoJSTORTermsandConditionsEconomieLiterature2009,47:1,1
5、59-170Journalofhttp:www.aeaweb.org/articles.php?doi=10.1257/jel.47.1.159WhatDo(andDont)WeKnowabouttheValueAddedTax?AReviewofRichardM.BirdandPierre-PascalGendronsTheVATinandDevelopingTransitionalCountriesMichaelKeen*TheVAThastakenthetaxworldstormoverthelasthutlittletracebyfiftyyears
6、,leftintheacademicliterature.BirdandGendronanandprovideimpressivelyinformedaccounttheVATinlowerincomecountries,vininformativeofexperiencelargelydicatingthetaxandstandardadviceforitsdesign.ButtheyrightlystresstoothatdominantontheVATremainsserious"expertopinion"troublinglyuninformedb
7、yandevidence.Thisarticleonsomeofthesegapsandrecentattemptsanalysisfocusestostartthem.filling1.Introductionthisway.Sincetheearly1990s,remarkably,economistsweretovotefortheirfavormorethanofallcountriesinthree-quartersIfitetax,thevalueaddedtax(VAT)?alongsub-SaharanAfricahaveadoptedthe
8、VAT;withsucheasypicksascar
