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<p><p>This paper covers indirect taxation and the discussion of VAT versus expenditure tax versus GST. </p><p></p><p> </p><p></p><p></p> </p><p><em class="bold">PLEASE NOTE</em>: this paper represents draft work in progress. Factual accuracy is not guaranteed, and opinions may not be the fully-formed views of authors. They are posted here to stimulate discussion, and should not be quoted or cited without the authors' permission.</p>
Authors
Ian Crawford
Stephen Smith
Research Associate University of Tokyo
Mick is a Ushioda Fellow at Tokyo College, University of Tokyo and a Research Associate at IFS.
Report details
- Publisher
- IFS
Suggested citation
I, Crawford and M, Keen and S, Smith. (2007). Indirect tax design. London: IFS. Available at: https://ifs.org.uk/publications/indirect-tax-design (accessed: 13 May 2024).
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