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1、InternationalTaxandPublicFinance,5,399-428(1998)°c1998KluwerAcademicPublishers,Boston.ManufacturedinTheNetherlands.GlobalTrendsandIssuesinValueAddedTaxationSUBRENCNOSSENEconomicsFaculty,ErasmusUniversity.P.O.Box173&3000DRRotterdam.TheNetherlandsAbstractSincethelate1960s,【heVAThasbecomeoneofth
2、enuinstaysofthetaxsystemsinoveronehundredcountries.Appcircntly,itsrevenueraisingandneutralitypropertiesmakeitanattractivetaxinarapidlyintegrating,liigh-taxworld・FollowinganoverxiewofVATsthroughouttheworld,thisarticleexaminesvariousVATstmetureandpolicyissuesunderthefollowingheadings:taxcoverag
3、efeatures,taxbaseaspects,hard-ttaxsectors,ratestructureissues,andinteijurisdictionalcoordinationproblems・hisshownthillthenormativerequirementsofa'good'VATareoftenmetonlyinthebreach・JELClassification:H25,H71,H77Keywords:value-addedtax,consumptiontax,surveyofVATs,taxneutrality,taxburdendistribu
4、tion,destinationprinciple,taxharmonization1.IntroductionThenearlyuniversalintroductionofthevalue-addedtax(VAT)shouldbeconsideredthemostimportanteventintheevolutionoftaxstructureinthelasthalfofthe20thcernury・Sincethelate1960s,theVAThasbecomethemainconsumptiontaxin105industrialanddevelopingcoun
5、tries・AlthoughthespecificreasonsforadoptingtheVATdifferfromonecountrytoanother,themainargumenthasbeenthataproperlydesignedVATraisesmorerevenuewithloweradministrativeandeconomiccoststhanotherbroadlybasedconsumptiontaxes.AVAT,withfewexemptions,cangeneraterevenuesofonaveragesome0.4percentofgross
6、domesticproduct(GDP)foreveryonepercentagepointoftherate.Awcll-dcsigncdandadministeredVATdocssoinahighlyneutralfashion.Unliketheincometaxes,itdoesnotinfluencetheformsormethodsofdoingbusiness・Thetaxbillisthesameforaproductmadeinthecorporateornoncoiporatesector,withcapital-intensiveorlaborintens
7、ivetechnology,orforonemadebyintegratedorspecializedfirms.TheVATalsoensuresneutralityininternationaltradebyfreeingexportsoftaxandbytreatingimportsonaparwithdomesticallyproducedgoods(destinationprinciple).!Clearly,thesetaxattributesareimportant
