（C）Tax Design: The NOSFA Principle 商业银行投资银行业务探析
The ‘NOSFA principle’ is simply that no one size fits all. The questions that must be answered in designing and implementing any VAT are in principle the same in all countries. But since the context within which they must be answered differs significantly from country to country (and indeed over time within any one country), it is only to be expected that different tax designs may be ‘best’ for different countries. VAT features—such as a single rate or zero-rating only for exports, or full and immediate refund of input tax credits- that may be ‘universally’ desirable in some sense may nonetheless either not be attainable or indeed neither essential nor desirable in the context of a particular country at a particular time.
Anyone who has ever tried to design and implement a VAT in any DTE is of course well aware of such realities. Nonetheless, to date surprisingly little effort appears to have been made to help those engaged in such tasks to deal with some important questions. For example, which critical factors define the VAT design that makes most sense for a particular country? Various studies over the years have mentioned such factors as industrial concentration, literacy, openness, ‘tax morale’, public sector size, and administrative capacity- itself a vague concept, of course. But nowhere can one find either a clear picture of the relationship between such features and VAT design or any clear basis for assessing the manner or extent to which the choice of particular design features in particular contexts may affect outcomes.本文来自辣.文~论^文·网原文请找腾讯3249.114
Two important, related but distinct, research agenda thus seem to need further development with respect to VAT design for DTE. First, is there a taxonomy within which countries can be placed? That is, although one size might not fit all, might eight (or six, or twelve) VAT structures encompass all possible designs that would be both feasible and desirable? Some interesting pioneer work along these lines, albeit in rather general terms, was done some years ago (e.g. Shoup,1990) but the question seems subsequently to have been left aside in the ‘rush to VAT’ in DTE. It is perhaps time to go back and take another look at this question, as has recently been done, for example, with respect to the almost contemporaneous ‘rush to decentralization’ in many DTE (e.g. Devarajan and Reinikka,2003).黑龙江农垦职业学院制药工程系毕业综合实践报告
A second possibly rewarding approach to explore would be to recast the familiar (if implicit) ‘decision-tree’ approach to VAT by setting out in more detail the implications of different nodal decisions (e.g. zero-rating) for other design aspects, then working out the optimal sequence of such decisions for particular countries (or groups of countries), and finally assessing how dependent the ‘rightness’ of particular decisions is with respect to different characteristics of the environment within which the VAT is expected to function. While of course many elements of such an approach are to be found in the literature (e.g. Ebrill,2001), as yet little has been done to set out the relevant decision-points and their interdependence in a systematic fashion or to quantify them in any meaningful way, although the interesting recent work on VAT thresholds (Keen and Mintz,2003) is a good first step in this direction. Many more such steps are needed.
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