Sijbren Cnossen's Books

Modernizing VATs in Africa

By: Sijbren Cnossen

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Most African countries are in dire need of more tax revenue. In 28 out of 45 countries with a value-added tax (VAT), total tax revenue as a percentage of GDP is around 15% or less, falling short of what is necessary to finance basic human and economic development. Far from being revenue-raising instruments, current African VATs are riddled with exemptions, exclusions, and zero rates on domestic goods and services that depress revenue, are highly distortionary, and greatly complicate the administration of VAT. Modernizing VATs in Africa enables policymakers, professionals, and students to analyse African tax systems to ascertain how they can be modernized. It explains the case for VAT base-broadening over rate-increasing, arguing that exemptions and zero rates mainly accrue benefits for higher-income groups. Even more persuasively, it demonstrates that the net result of fiscal systems can be equalizing if the revenue of broad-based VATs is used to finance in-kind transfers, such as healthcare and education. VAT modernization should be used to enable governments to finance development; Modernizing VATs in Africa puts a compelling case forward for how and why this can be achieved.

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Page Count

366

Publisher

Oxford University Press

Published Date

ISBN 10

0192582364

ISBN 13

9780192582362

Tax Coordination in the European Community

By: Sijbren Cnossen

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Tax Coordination in the European Community

By: Sijbren Cnossen

The results of the work of the Conference on Tax Coordination in the European Community appear at a time when the Community has undertaken, as a priority task, the completion of the internal market. The Commission's programme and proposed timetable for the achievement of that goal are spelt out in the White Paper, which was endorsed by the European Council at Milan in June 1985, an endorsement which was repeated at the Council's subsequent meeting in Luxemburg in December 1985. The Commission wholly endorses the views of the Conference as regards the need for urgent action to remove the grave restrictions on the free movement of the factors of production which continue to exist within the Community. It is the Commission's firm view that only a true dismantling of fiscal frontiers can permit the creation of an area without internal frontiers for which the Single European Act provides. To that end a certain approximation of rates of indirect taxation is indispensable if unacceptable distortion of competition is to be avoided. It is noteworthy that the Conference attaches great importance to the Community's problems in the field of direct taxation. This work will be particularly useful to the Commission, which intends to produce a further White Paper on company taxation in the near future. As the Conference rightly notes, action in this field is important for equalisation of the conditions of competition necessary for the completion of the internal market.

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Page Count

370

Publisher

Springer Science & Business Media

Published Date

ISBN 10

940173206X

ISBN 13

9789401732062

Public Finance and Public Policy in the New Century

By: Sijbren Cnossen,Hans-Werner Sinn

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Public Finance and Public Policy in the New Century

By: Sijbren Cnossen,Hans-Werner Sinn

The 16 essays in this book were written to celebrate the 90th birthday of Richard Musgrave and to commemorate the tenth anniversary of CES, the Center for Economic Studies at the University of Munich. Musgrave is considered to be a founding father of modern public economics. He belongs to the intellectual tradition that views government as an instrument that can be used to correct market failure and to establish the society that people want. Although his work fits within the individualistic framework of modern economics, he also draws on principles of moral philosophy.

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584

Publisher

MIT Press

Published Date

ISBN 10

0262033046

ISBN 13

9780262033046

Key Questions in Considering a Value-Added Tax for Central and Eastern European Countries

By: Sijbren Cnossen

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Key Questions in Considering a Value-Added Tax for Central and Eastern European Countries

By: Sijbren Cnossen

In the course of introducing a market-oriented tax system, most Central and Eastern European countries are actively considering the merits of a value-added tax (VAT). This paper examines a wide range of social, economic, structural, and administrative issues that are pertinent to the introduction of a VAT. These issues have regard to the burden distribution of the VAT, its effect on the price level and economic growth, as well as the coverage of the tax, the definition of the base, and the choice of the rate structure. Various legal and administrative aspects are also reviewed. The paper draws on the experience with value-added taxation of the member states of the European Community (EC) and other countries that belong to the Organisation for Economic Cooperation and Development (OECD).

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Publisher

International Monetary Fund

Published Date

ISBN 10

1451960638

ISBN 13

9781451960631

Modernizing VATs in Africa

By: Sijbren Cnossen

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Modernizing VATs in Africa

By: Sijbren Cnossen

This book provides a comprehensive survey and analysis of VATs in Africa. It enables policymakers and students to examine Africa's VAT systems and to ascertain how it can be modernized to finance human and economic development.

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Page Count

349

Published Date

ISBN 10

019187972X

ISBN 13

9780191879722

Public Finance and Public Policy in the New Century

By: Sijbren Cnossen,Hans-Werner Sinn

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Public Finance and Public Policy in the New Century

By: Sijbren Cnossen,Hans-Werner Sinn

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Solve jigsaw puzzle

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584

Publisher

MIT Press

Published Date

ISBN 10

0262033046

ISBN 13

9780262033046

Book's by Sijbren Cnossen

Modernizing VATs in Africa

Modernizing VATs in Africa

Tax Coordination in the European Community

Tax Coordination in the European Community

Public Finance and Public Policy in the New Century

Public Finance and Public Policy in the New Century

Key Questions in Considering a Value-Added Tax for Central and Eastern European Countries

Key Questions in Considering a Value-Added Tax for Central and Eastern European Countries

Modernizing VATs in Africa

Modernizing VATs in Africa

Public Finance and Public Policy in the New Century

Public Finance and Public Policy in the New Century

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