VAT in Sub-Saharan Africa - a critique of IMF VAT policy

Journal
Riswold, S.
International VAT Monitor 2004 (Volume 15), No. 2
PriceUSD 45

Explores the logic behind the IMF's VAT policy advice throughout Sub-Saharan Africa (SSA). Concludes that countries in SSA should be left to choose their own mix of tax policy.