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


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

Included in

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