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Tear down and rebuild, or retrofit? a critical review of Sijbren Cnossen’s Modernizing VATs in Africa Pierre-Pascal Gendron

By: Gendron, Pierre Pascal.
Material type: ArticleArticlePublisher: 2020Subject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | AUSTRALIA In: Australian Tax Forum: a journal of Taxation Policy, Law and Reform v. 35, n. 3, 2020, p. 430-440Summary: It is unusual for ATF to publish book reviews, but we have done so occasionally in the past and will do so again from time to time. The review in this issue is particularly apt for Australia in 2020. Although usually a political “no-go area” the GST is one of the taxes that some would like to see changed and suggestions for reform have already been made in 2020.
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Resumen.

It is unusual for ATF to publish book reviews, but we have done so occasionally in the past and will do so again from time to time. The review in this issue is particularly apt for Australia in 2020. Although usually a political “no-go area” the GST is one of the taxes that some would like to see changed and suggestions for reform have already been made in 2020.

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