The Vat in Developing and Transitional Countries

'This is a much needed book that reviews and evaluates the world's collective wisdom and experience on the design and, no less important, the operation of the VAT - the most important fiscal innovation of the last half-century. It provides a 'state of the art' survey and commentary on the extensive writings, both published and unpublished - hundreds of articles, books and papers are cited - that have appeared over the span of the last 40 years. In addition, the book incorporates a wealth of hands-on experience by the authors in countries as diverse as Egypt, Colombia, Ukraine, Jamaica, Mexico, Argentina and many others.' Sijbren Cnossen, University of Maastricht