SOME UNRESOLVED ISSUES IN DESIGN AND IMPLEMENTATION OF VALUE ADDED TAXES

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Abstract
A number of value-added tax issues have not been resolved, or discussed extensively in the literature despite widespread adoption of the tax. The purpose of this article is to consider such issues, including coverage of the tax by sector, the appropriate threshold for registration; treatment of farm inputs; zero rating vs. exemption; the coverage of services, real property construction and rental; multiple rates vs. separate levies; special problems with international transactions; and the refund issue.

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