Journals Higher Education



Published: 16 September 2019

368 Pages

9.2 x 6.0 inches

ISBN: 9780198844075

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Bookseller Code (06)

Modernizing VATs in Africa

Sijbren Cnossen

  • An indispensable guide to understanding how VAT works in Africa
  • Surveys the various VAT systems in Africa, including the treatment of various economic sectors and the sales taxes of countries without VAT
  • Analyses VAT's revenue productivity, incidence, and role in regional economic communities
  • Enables readers to engage in informed debates about the design, economics, and potential reform of VATs and how this can enable human and economic development

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