发展中国家和转轨国家VAT：增值税经验与问题.pdfVIP

University International Studies Program Working Paper 05-05 February 2005 Value-Added Taxes in Developing and Transitional Countries: Lessons and Questions Richard M. Bird Georgia State University Andrew Young School of Policy Studies Value-Added Taxes in Developing and Transitional Countries: Lessons and Questions Working Paper 05-05 Richard M. Bird February 2005 International Studies Program Andrew Young School of Policy Studies Georgia State University Atlanta, Georgia 30303 United States of America Phone: (404) 651-1144 Fax: (404) 65 1-3996 Email: ispaysps@ Internet: http :// Copyright 2001, the Andrew Young School of Policy Studies, Georgia State University. No part of the material protected by this copyright notice may be reproduced or utilized in any form or by any means without prior written permission from the copyright owner. International Studies Program Andrew Young School of Policy Studies The Andrew Young School of Policy Studies was established at Georgia State University with the objective of promoting excellence in the design, implementation, and evaluation of public policy. In addition to two academic departments (economics and public administration), the Andrew