Title

Comparing the Treatment of Charities under VAT and RST

Authors

Walter Hellerstein, University of Georgia School of LawFollow

VAT Exemptions: Consequences and Design Alternatives, Joint Conference of Centre for Business Taxation, Oxford University, and Fiscal Institute, Tilburg University, April 15-16, 2010.

Abstract

Good VAT = Good RST

Desire to assist charities should be addressed outside the RST to avoid revenue losses and administrative complexity and to maintain fiscal neutrality

Assistance should be provided by other means such as direct subsidies

Repository Citation

Hellerstein, Walter, "Comparing the Treatment of Charities under VAT and RST" (2010). Presentations and Speeches. 23.
https://digitalcommons.law.uga.edu/fac_presp/23