An analysis of South Africa's value added tax, [electronic resource] (Record no. 296448)

MARC details
000 -LEADER
fixed length control field 01593nam a2200217Ia 4500
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 140323b2005 xxu||||| |||| 00| 0 eng d
082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 336.2713
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Go, Delfin S.
9 (RLIN) 32109
245 ## - TITLE STATEMENT
Title An analysis of South Africa's value added tax, [electronic resource]
Statement of responsibility, etc. Go, Delfin S.
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. Washington, D.C.
Name of publisher, distributor, etc. World Bank
Date of publication, distribution, etc. 2005
300 ## - PHYSICAL DESCRIPTION
Extent 21 p.
440 ## - SERIES STATEMENT/ADDED ENTRY--TITLE
Title Policy Research Working Paper, no. 3671
9 (RLIN) 73741
500 ## - GENERAL NOTE
General note Includes bibliographical references.
520 ## - SUMMARY, ETC.
Summary, etc. n this paper, the authors describe South Africa's value added tax (VAT), showing that (1) the VAT is mildly regressive, and (2) it is an effective source of government revenue, compared with other tax instruments in South Africa. They evaluate the VAT in the context of other distortions in the economy by computing the marginal cost of funds-the effect of raising government revenue by increasing the VAT rates on household welfare. Then they evaluate alternative, revenue-neutral tax systems in which they reduce the VAT and raise income taxes. For the analysis, the authors use a computable general equilibrium (CGE) model with detailed specification of South Africa's tax system. Households are disaggregated into income deciles. They demonstrate that alternative tax structures can benefit low-income households without placing excess burdens on high-income households. ""--World Bank web site."
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Value added tax - South Africa
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Kearney, Marna
9 (RLIN) 73743
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Robinson, Sherman
9 (RLIN) 28953
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Thierfelder, Karen
9 (RLIN) 76784
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Koha item type Book
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total Checkouts Full call number Barcode Date last seen Price effective from Koha item type
    Dewey Decimal Classification     Ahmedabad Ahmedabad   04/05/2009   336.2713 G6A6 162183 04/09/2009 04/09/2009 Book

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