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簡(jiǎn)介：2100英文單詞，英文單詞，11萬(wàn)英文字符，中文萬(wàn)英文字符，中文3350字文獻(xiàn)出處文獻(xiàn)出處TIJERINAMCT,GONZALEZSALAZARFVIOLENCEANDTYPESOFVIOLENCEINANORTHERNMEXICOUNIVERSITYJPROCEDIASOCIALANDBEHAVIORALSCIENCES,2014,132466472VIOLENCEANDTYPESOFVIOLENCEINNORTHERNMEXICOUNIVERSITYMARíACONCEPCIóNTREVI?OTIJERINA,MARíAELENADELACRUZMALDONADO,FRANCISCOGONZALEZSALAZARABSTRACTINCURRENTTIMESWEREVIOLENCEAFFECTSDIFFERENTPOPULATIONSANDSOCIALANDRELIGIOUSGROUPS,UNIVERSITIESAREHAVINGVARIOUSMANIFESTATIONSOFINTERNALVIOLENCETHISCROSSSECTIONALSTUDYWASDESIGNEDTOIDENTIFYTHEAMOUNTANDTYPEOFVIOLENCETHATEXISTSINAUNIVERSITYFROMTHENORTHOFMEXICOALIKERTSURVEYWITH120REAGENTSWASAPPLIEDINAREPRESENTATIVESAMPLEOF545STUDENTSFROMTHEFACULTIESTHEPREVALENCEOFVIOLENCEWASABOVETWENTYPERCENT,SOCIALREJECTIONISTHEMOSTCOMMONTYPEOFVIOLENCE,FOLLOWEDBYVERBALVIOLENCEANDDIRECTPHYSICALASSAULTKEYWORDSVIOLENCE,BULLYING,BATTEREDWOMEN,AGGRESSION,SEXUALABUSE,UNIVERSITIES1INTRODUCTIONVIOLENCEISCONSIDEREDASOCIALHEALTHPROBLEMOFINTERNATIONALDIMENSIONS,PRESENTINDIFFERENTSOCIALSTRATAANDINVARIOUSTYPESOFRELATIONSHIPSHALL,2012INTHELASTDECADEOFTHELASTCENTURYUNTILPRESENTLY,CONCERNABOUTACTSOFVIOLENCEAMONGPEERSINSCHOOLSHASBEENGROWINGASARESULT,THEWORLDHEALTHORGANIZATIONHASINCORPORATEDPROGRAMSANDCALLEDFORCHANGESINHEALTHPOLICYTOCOUNTERACTTHISPROBLEMSTRABSTEIN,2010THEOBJECTIVEOFTHESEINTERVENTIONSISTOSTOPPEERVIOLENCEANDKEEPSTUDENTSFREEOFSUFFERING,AMONGOTHERTHINGS,EXTORTIONAND/ORHARASSMENTEISENBERG,2005SCHOOLVIOLENCEISACOMPLEXPHENOMENONTHATAFFECTSSCHOOLLIFEASAWHOLE,CAUSESLEARNINGDIFFICULTIESANDGENERATESDAMAGETOBOTHTHEVICTIMSANDPERPETRATORSVARELA,J2011SCHOOLVIOLENCE,KNOWNASBULLYING,CONSISTSINTHEDELIBERATEPRACTICEOFHARASSMENT,DOMINATIONANDABUSEPHYSICALANDPSYCHOLOGICALINDETRIMENTOFTHEMOSTVULNERABLESTUDENTS,THATISREPEATEDDURINGTHESCHOOLTERMORTEGA2000EXPLAINSSCHOOLVIOLENCEEXISTSWHENAPERSONORGROUPOFPEOPLEISINSULTED,PHYSICALLYASSAULTEDSOCIALLYEXCLUDEDORISOLATED,HARASSED,THREATENEDORFRIGHTENEDBYANOTHER,WITHIMPUNITYIFTHESEBEHAVIOURSAREREPEATED,THEVICTIMISINVOLVEDINADEFENCELESSPSYCHOLOGICAL,PHYSICALORSOCIALSITUATIONMEANWHILE,VARELA,J2011DRAWSONTHEDEFINITIONDEVELOPEDBYTHEWORLDHEALTHORGANIZATIONWHO,TOCONSIDERSCHOOLVIOLENCEAS“ANYACTIONTHATFALLSWITHINTHESCHOOL’SSCOPEOFINFLUENCEBYDIRECTACTOROMISSION,WHETHERBYTHREATORACTUALDAMAGE,THATHASTHEINTENTIONTOHARMANOTHERORTHATHASAHIGHPROBABILITYTOCAUSEANINJURY,DEATHORPSYCHOLOGICALHARM,DEVELOPMENTDISORDERSORDEPRIVATION”P(pán)66FINALLYITCANBESAIDTHATBULLYINGINCLUDESREPEATEDNEGATIVEACTIONSFORALONGTIME,ORATTEMPTSTOINFLICTINTENTIONALHARM,BYONEORMORESTUDENTSAGAINSTANOTHERTHROUGHUNBALANCEDFORCESCHEITHAUER,HAYER,PETERMANNJUGERT,200611TYPESOFVIOLENCEMANYSTUDIESHAVEFOCUSEDONTHESTUDYOFTHETYPESOFBULLYINGANDREU,RAMIREZTHESTUDYISQUANTITATIVE,TRANSVERSALANDCOMPARATIVEANALYTICALINASAMPLEOFSTUDENTSENROLLEDINANYOFTHEMEDICALFIELDDEGREESOFTHEUANLFROMJANUARYTOJUNE2013,INTHESTATESOFMONTERREY,ANDNUEVOLEONTOMEETTHEOBJECTIVESOFTHERESEARCH,ALIKERTSTYLESURVEYWITH120PARTICIPANTSWASDESIGNEDITWASPRINTEDONPAPERANDDISTRIBUTEDTOSTUDENTSWHOAGREEDTOPARTICIPATEBYPROVIDINGTHEREQUIREDINFORMATIONONASHEETOFCELLSTHEIMPLEMENTATIONOFTHESURVEYWASCARRIEDOUTINPARTICIPATINGSCHOOLSTHROUGHPROFESSORSTHEDEMOGRAPHICDATAOFTHESTUDENTSWASINCLUDEDINTHESURVEY22STUDYPOPULATIONTHEPOPULATIONCONSIDEREDFORTHISSTUDYWERESTUDENTSOFANYSEMESTER,ENROLLEDINDIFFERENTDEGREESINTHEAUTONOMOUSUNIVERSITYOFNUEVOLEON,INTHEPERIODOFJANUARYTOJUNE201323INCLUSIONCRITERIASTUDENTSFROMTHEAUTONOMOUSUNIVERSITYOFNUEVOLEON,ENROLLEDINTHESEMESTEROFJANUARYTOJUNE2013THATAGREEDTOPARTICIPATEINTHESTUDYANDSIGNEDANDINFORMEDCONSENT24EXCLUSIONCRITERIASTUDENTSWITHOUTREGISTRATION,WITHANIRREGULARACADEMICSITUATION,ORTHATWEREINANEXCHANGEPROGRAMINOTHERSCAMPUSORUNIVERSITIES25ELIMINATIONCRITERIAINCORRECTLYORPARTIALLYFILLEDSURVEYS26SAMPLETHESAMPLEWASCALCULATEDPROPORTIONALLYACCORDINGTOTHENUMBEROFSTUDENTSENROLLEDINTHEFACULTIESINTHEPREVIOUSPERIODOFAUGDEC201227SAMPLESIZETHESAMPLESIZEWASCALCULATEDWITHARELIABILITYOF95ANDWITHAMAXIMUMERROROF15ATOTALOF545STUDENTSWERECALCULATED28STATISTICALANALYSISTHERESULTSOBTAINEDWERECOLLECTEDINADATABASEPROGRAMDEVELOPEDINEXCELFORTHEIRFURTHERANALYSISUSINGTHEIBMSPSSSTATISTICS20TRADITIONALSTATISTICSSUCHASMEASURESOFCENTRALTENDENCYMEAN,MEDIAN,ANDMODE,MEASURESOFDISPERSIONVARIANCE,STANDARDDEVIATIONANDCOEFFICIENTOFVARIATIONANDMEASURESOFPOSITIONQUARTILES,QUINTILES,ANDDECILESWEREOBTAINEDTHESTUDYVALUESWERECONTRASTEDWITHHYPOTHESISTESTSFORMEANSANDPROPORTIONS,ASAPPROPRIATEFOREACHTYPEOFVARIABLEQUANTITATIVEANDQUALITATIVERESPECTIVELYATA95CONFIDENCELEVELTHEESTABLISHMENTOFASSOCIATIONSANDCORRELATIONSWASPERFORMEDUSINGTHETECHNIQUESBYPEARSONSPEARMANJI2APVALUEGRATERTHAT005WASCONSIDEREDINORDERTODETERMINEDIFFERENCESINTHEPROPORTIONSOFTHEMEANSORPROPORTIONSBETWEENGROUPS29ETHICALASPECTSTHISSTUDYISREGISTEREDINTHERESEARCHANDBIOETHICSCOMMITTEEOFTHEFACULTYOFDENTISTRYATTHEUNIVERSITYOFNUEVOLEONTHISTYPEOFRESEARCHISOFMINIMALRISKTOPEOPLEALLDATAANDSOURCEDOCUMENTSWEREHANDLEDWITHDISCRETIONANDCONFIDENTIALITYTHEMAINCRITERIAOFRESPECT,DIGNITYANDCONFIDENTIALITYRIGHTSOFTHEPARTICIPANTS,ACCORDINGTOTHEPRINCI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簡(jiǎn)介：PROCEDIASOCIALANDBEHAVIORALSCIENCES1322014466–472AVAILABLEONLINEATWWWSCIENCEDIRECTCOM18770428?2014THEAUTHORSPUBLISHEDBYELSEVIERLTDOPENACCESSUNDERCCBYNCNDLICENSESELECTIONANDPEERREVIEWUNDERRESPONSIBILITYOFHUM665RESEARCHGROUP“RESEARCHANDEVALUATIONININTERCULTURALEDUCATION”DOI101016/JSBSPRO201404338SCIENCEDIRECT6THINTERNATIONALCONFERENCEONINTERCULTURALEDUCATION“EDUCATIONANDHEALTHFROMATRANSCULTURALPERSPECTIVE”VIOLENCEANDTYPESOFVIOLENCEINNORTHERNMEXICOUNIVERSITYMARíACONCEPCIóNTREVI?OTIJERINAA,MARíAELENADELACRUZMALDONADOB,FRANCISCOGONZALEZSALAZARCAUNIVERSIDADAUTóNOMADENUEVOLEóN,FACULTADDEODONTOLOGíAEDUARDOAGUIRREPEQUE?OCRUZCONSILAO,COLONIAMITRASCENTRO,64460,MONTERREY,NLMéXICOBUNIVERSIDADAUTóNOMADENUEVOLEóN,CENTRODEINVESTIGACIóNYDESARROLLOENCIENCIASDELASALUDAVENIDAGONZALITOSYAVENIDAMUTUALISMO,COLMITRASCENTRO,64460MONTERREYNLMéXICOCINSTITUTOMEXICANODELSEGUROSOCIALDIVISIóNDEBIOLOGíACELULARYMOLECULARDELCENTRODEINVESTIGACIóNBIOMéDICADELNORESTE2DEABRIL501COLONIAINDEPENDENCIA,64720,MONTERREY,NUEVOLEóN,MéXICOABSTRACTINCURRENTTIMESWEREVIOLENCEAFFECTSDIFFERENTPOPULATIONSANDSOCIALANDRELIGIOUSGROUPS,UNIVERSITIESAREHAVINGVARIOUSMANIFESTATIONSOFINTERNALVIOLENCETHISCROSSSECTIONALSTUDYWASDESIGNEDTOIDENTIFYTHEAMOUNTANDTYPEOFVIOLENCETHATEXISTSINAUNIVERSITYFROMTHENORTHOFMEXICOALIKERTSURVEYWITH120REAGENTSWASAPPLIEDINAREPRESENTATIVESAMPLEOF545STUDENTSFROMTHEFACULTIESTHEPREVALENCEOFVIOLENCEWASABOVETWENTYPERCENT,SOCIALREJECTIONISTHEMOSTCOMMONTYPEOFVIOLENCE,FOLLOWEDBYVERBALVIOLENCEANDDIRECTPHYSICALASSAULT?2014THEAUTHORSPUBLISHEDBYELSEVIERLTDSELECTIONANDPEERREVIEWUNDERRESPONSIBILITYOFENCARNACIóNSORIANO,CHRISTINESLEETERANDMARíAANTONIACASANOVAKEYWORDSVIOLENCE,BULLYING,BATTEREDWOMEN,AGGRESSION,SEXUALABUSE,UNIVERSITIES1INTRODUCTIONVIOLENCEISCONSIDEREDASOCIALHEALTHPROBLEMOFINTERNATIONALDIMENSIONS,PRESENTINDIFFERENTSOCIALSTRATAANDINVARIOUSTYPESOFRELATIONSHIPSHALL,2012INTHELASTDECADEOFTHELASTCENTURYUNTILPRESENTLY,CONCERNABOUTCORRESPONDINGAUTHORTEL528181904036FAX528181904035EMAILADDRESSFGONZ75HOTMAILCOM?2014THEAUTHORSPUBLISHEDBYELSEVIERLTDOPENACCESSUNDERCCBYNCNDLICENSESELECTIONANDPEERREVIEWUNDERRESPONSIBILITYOFHUM665RESEARCHGROUP“RESEARCHANDEVALUATIONININTERCULTURALEDUCATION”468MARíACONCEPCIóNTREVI?OTIJERINAETAL/PROCEDIASOCIALANDBEHAVIORALSCIENCES1322014466–472INMEXICOTHEINTERESTINSTUDYINGVIOLENCEINSCHOOLSIS,COMPAREDTOOTHERCOUNTRIES,RELATIVELYRECENTMU?OZ,2008ACCORDINGTOASTUDYCONDUCTEDIN2009BYTHEORGANIZATIONFORECONOMICCOOPERATIONANDDEVELOPMENTOECD,MEXICOISTHECOUNTRYWITHTHEHIGHESTLEVELSOFSCHOOLVIOLENCEINSECONDARYEDUCATION,THEFOLLOWINGDATAWEREOBTAINED61REPORTINTIMIDATION,ABUSE,ANDVERBALAGGRESSIONAMONGSTUDENTSAND51USEORPOSSESSDRUGSORALCOHOLFORTHEFOREGOINGREASONS,ITISESSENTIALTHATMORERESEARCHBEDONEINMEXICO,INORDERTOPROPERLYDIAGNOSETHEPHENOMENONOFVIOLENCEINSCHOOLS,ANDSUBSEQUENTLYWITHANADEQUATESCIENTIFICBASIS,DEVELOPPROPOSALSANDPROGRAMSFORTHEERADICATIONANDPREVENTIONOFVIOLENCETHEREFORE,THEAIMOFTHISSTUDYWASTOIDENTIFYTHEPREVALENCEOFVIOLENCEAMONGPEERSANDDETERMINETHEPROPORTIONOFDIFFERENTTYPESOFVIOLENCEPRESENTINPUBLICUNIVERSITIESINNORTHERNMEXICO2MATERIALANDMETHODS21DESIGNTHESTUDYISQUANTITATIVE,TRANSVERSALANDCOMPARATIVEANALYTICALINASAMPLEOFSTUDENTSENROLLEDINANYOFTHEMEDICALFIELDDEGREESOFTHEUANLFROMJANUARYTOJUNE2013,INTHESTATESOFMONTERREY,ANDNUEVOLEONTOMEETTHEOBJECTIVESOFTHERESEARCH,ALIKERTSTYLESURVEYWITH120PARTICIPANTSWASDESIGNEDITWASPRINTEDONPAPERANDDISTRIBUTEDTOSTUDENTSWHOAGREEDTOPARTICIPATEBYPROVIDINGTHEREQUIREDINFORMATIONONASHEETOFCELLSTHEIMPLEMENTATIONOFTHESURVEYWASCARRIEDOUTINPARTICIPATINGSCHOOLSTHROUGHPROFESSORSTHEDEMOGRAPHICDATAOFTHESTUDENTSWASINCLUDEDINTHESURVEY22STUDYPOPULATIONTHEPOPULATIONCONSIDEREDFORTHISSTUDYWERESTUDENTSOFANYSEMESTER,ENROLLEDINDIFFERENTDEGREESINTHEAUTONOMOUSUNIVERSITYOFNUEVOLEON,INTHEPERIODOFJANUARYTOJUNE201323INCLUSIONCRITERIASTUDENTSFROMTHEAUTONOMOUSUNIVERSITYOFNUEVOLEON,ENROLLEDINTHESEMESTEROFJANUARYTOJUNE2013THATAGREEDTOPARTICIPATEINTHESTUDYANDSIGNEDANDINFORMEDCONSENT24EXCLUSIONCRITERIASTUDENTSWITHOUTREGISTRATION,WITHANIRREGULARACADEMICSITUATION,ORTHATWEREINANEXCHANGEPROGRAMINOTHERSCAMPUSORUNIVERSITIES25ELIMINATIONCRITERIAINCORRECTLYORPARTIALLYFILLEDSURVEYS26SAMPLETHESAMPLEWASCALCULATEDPROPORTIONALLYACCORDINGTOTHENUMBEROFSTUDENTSENROLLEDINTHEFACULTIESINTHEPREVIOUSPERIODOFAUGDEC201227SAMPLESIZETHESAMPLESIZEWASCALCULATEDWITHARELIABILITYOF95ANDWITHAMAXIMUMERROROF15ATOTALOF545STUDENTSWERECALCULATED

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簡(jiǎn)介：JOURNALOFECONOMICSANDSUSTAINABLEDEVELOPMENTWWWIISTEORGISSN22221700PAPERISSN22222855ONLINEVOL5,NO11,201477THEVALUEADDEDTAXSTYLESWHICHISADOPTEDBYETHIOPIADASALEGNMOSISSAJALATADEPARTMENTOFACCOUNTINGANDFINANCE,COLLEGEOFBUSINESSANDECONOMICS,WOLLEGAUNIVERSITYPOSTBOXNO395,NEKEMTE,ETHIOPIAEMAILDASSEEFYAHOOCOMABSTRACTCURRENTLYMANYDEVELOPEDANDDEVELOPINGCOUNTRIESHASALREADYADOPTEDVALUEADDEDTAXVATANDOTHERSACTIVELYPROVIDINGTHEIRINTENTIONSTOINTRODUCEITAMONGTHETHREEVATMODELEXISTEDACROSSTHEGLOBE,ETHIOPIAEXECUTEDTHATOFNEWZEALAND’SMODELOFGOODSANDSERVICESTAXGSTTHEETHIOPIANVATREPLACESTHEOUTDATEDSALESTAXESTHATHAVEOPERATEDFORMORETHANFOURDECADESBYJANUARY1,2003THEINTENTIONOFTHEGOVERNMENTTOADOPTVATISTHATOFRAISINGLARGEAMOUNTOFREVENUEASTHEENGINEOFDEVELOPMENTANDTOREDISTRIBUTEINCOMEANDWEALTHAMONGMEMBERSOFTHECOMMUNITYRESIDINGINASTATE,FORFULFILLMENTOFTHEWTOAGREEMENTANDTOIMPLEMENTTHEIMFDIRECTIONSHENCE,THEETHIOPIANVATISTHECONSUMPTIONTYPEOFTAXTHATHAS15STANDARDRATEWITHOUTREDUCED,ZERORATEANDSOMEEXEMPTIONSASIMPLIEDBYTHERULESANDREGULATIONSTHOUGHSOMEPROBLEMSWERETHEREINTHEAREASOFADMINISTRATIONS,VATCREDITINGANDEXEMPTIONS,DEALINGWITHTHETECHNOLOGICALADVANCEMENTANDINNOVATIONS,THEFUTUREASPECTSOFTHEETHIOPIA’SVATTAXINGSYSTEMAREQUITEBRIGHTKEYWORDSVALUEADDEDTAX,ETHIOPIA,LITERATUREREVIEW,POLICYIMPLICATIONS1INTRODUCTIONCURRENTLYVALUEADDEDTAXHENCEFORTHVATISTHEMOSTIMPORTANTTAXINGSYSTEMOFTHEWORLDWHETHERTHECOUNTRYISDEVELOPEDORNOT,ITDOESNOTMATTERFORVATIMPLEMENTATIONSASITISEVIDENCEDFROMDIFFERENTLEVELOFECONOMIESASSHOWNBYCNOSSEN1998,‘‘THENEARLYUNIVERSALINTRODUCTIONOFTHEVATSHOULDBECONSIDEREDTHEMOSTIMPORTANTEVENTINTHEEVOLUTIONOFTAXSTRUCTUREINTHELASTHALFOFTHETWENTIETHCENTURY’’WHILETHEORIGINSOFVATWASSTILLNEVERBEENDECISIVELYSETTLED,ITWASFIRSTINTRODUCEDATANATIONALLEVELINFRANCEIN1954THOUGH,ITSORIGINALCOVERAGEWASLIMITEDJAMES,2011THEMOSTRECENTSCHOLARLYLITERATUREWRITTENBYCHARLETBUTDENS2012,SHOWSASMORETHAN150COUNTRIESWHICHBECOMESABOUT75OFTHEWORLDHASNOWBEENIMPLEMENTINGVATAMONGTHEDEVELOPEDANDLARGELYINDUSTRIALIZEDCOUNTRIESHOWEVER,USAISTHEONETHATHASN’TYETIMPLEMENTEDTHEFEDERALVATSYSTEMEVENTHOUGHNOWHASTHETRENDTOWARDITACCORDINGTOJAMES2011,VATASCONSUMPTIONTAXWASCONSIDEREDANDSPREADGLOBALLYSINCEITAPPROPRIATELYMATCHEDTOTHEREVENUENEEDSOFSTATESINANINCREASINGLYGLOBALIZEDECONOMYEVENIFTHISDEPENDSUPONEACHCOUNTRY’SPOLICY,RECENTLYSOMECOMMENTATORSOFTHETAXSYSTEMSHOWSASVATDIRECTLYRELATEDTOTHECOUNTRY’SGROWTHANDDEVELOPMENTCONSIDERINGSUCHISSUES,THEETHIOPIANGOVERNMENTREVISITEDITSTAXPOLICYRELATEDTOTHEREVENUEREQUIREDTOMEETTHESEEXPENDITURESWHICHWEREAGGRAVATEDTHANEVERBEFOREANDHENCE,TAXREFORMWASUNDERTAKENINTHE2002ANDVATBECOMESTHEOUTCOMESOFSUCHTAXREFORMINETHIOPIATHOUGH,INETHIOPIANTAXHISTORY,THESYSTEMOFSALESTAXHADSERVEDFORMORETHANFOURDECADESWITHINSIGNIFICANTMEANSOFINCOME,THEVATREPLACESTHEOUTDATEDGENERALSALESTAXTHATOPERATEDFORMALLYFORTENYEARSBEFOREITSABOLITIONSBY2002SOVATFIRSTIMPLEMENTEDONJANUARY1ST2003INACCORDANCEWITHTHEVATPROCLAMATIONNO285/2002HOWEVERTHEMOSTIMPORTANTQUESTIONISTHATWHICHSTYLESOFVATISADOPTEDANDWHICHTYPEOFVATISIMPLEMENTEDINETHIOPIAASTHEREISNORESEARCHDONEONSUCHCRITICALCONCEPTFORFURTHERUNDERSTANDINGOFVATINETHIOPIA,THISPAPERAIMSATPROVIDINGTHEGENERALCONCEPTONTHETYPESANDSTYLESOFVATADOPTEDANDIMPLEMENTEDCONCENTRATINGONTHECONSTITUTIONS,PROCLAMATIONS,DIRECTIVES,REGULATIONSANDOTHERRELATEDLITERATURESTOTHATEXTENT,THISPAPERWILLEXPANDTHEKNOWLEDGEONTHELIMITEDLITERATUREACCESSIBLEONSUCHCONCEPTS2REVIEWOFLITERATUREANDDISCUSSIONS21WHENANDWHYVATWASADOPTEDINTHEWORLDBEFORETHEEMERGENCEOFVATSYSTEM,DIFFERENTCOUNTRIESOFTHEWORLDUSESTHEIROWNTAXINGSYSTEMTOGENERATEREVENUEFORTHEGOVERNMENTTHELATTERHALFOFTWENTIETHCENTURYHOWEVERCOMESUPWITHTHENEWAGENDAWHICHARETHETRANSFORMATIONSOFTURNOVERANDSALESTAXSYSTEMTOVATANDAFTERTHEINCEPTIONSOFVATSTARTINGFROM1950’S,THEWORLDECONOMIESWERELARGELYINTEGRATEDWITHEACHOTHERTHISCANBEREASONEDFORINSTANCEASMANYOFTHEINDUSTRIALIZEDCOUNTRIESENACTEDSOMERULETHATMUSTBEFULFILLEDREGARDINGTOVATTOJOINORGANIZATIONFORECONOMICCOOPERATIONANDDEVELOPMENTAMONGTHEMHOWEVER,UNITEDSTATESREMAINSONEOFTHEFEWWESTERNINDUSTRIALIZEDCOUNTRIESWITHOUTAVATANDTHEONLYONEWITHOUTAVATORANATIONALSALESTAXREISCHAUER,1992INAMERICANONADOPTIONSOFVATHAVEDIFFERENTREASONSASEXPLAINEDBYDIFFERENTAUTHORSFORINSTANCE,JAMES2011SHOWSASLIBERALSCRITICIZEDTHEPERCEIVEDREGRESSIVITYOFAVATANDCONSERVATIVESFEAREDTHEJOURNALOFECONOMICSANDSUSTAINABLEDEVELOPMENTWWWIISTEORGISSN22221700PAPERISSN22222855ONLINEVOL5,NO11,201479PERCENTAGEOFTOTALTAXATIONHASGROWNBYMORETHAN70,FROM112ONAVERAGEIN1985TO192IN2009BTHENEWZEALANDMODELOFVATSTYLEINNEWZEALAND,VATISREFERREDTOASGOODSANDSERVICESTAXGSTANDITCAMEINTOEFFECTIN1986YESEGAT,2009THENEWZEALANDMODELOFVATAPPLIESTHEFEATURESTHATCOLLECTTHEVATREVENUEUSINGASINGLESTANDARDRATEONTHEREASONABLYBROADBASEDGOODSANDSERVICESTHEINTRODUCTIONOFGSTINNEWZEALANDWASMORESUCCESSFULTHANELSEWHEREANDITISOFTENMENTIONEDASAMODELFOROTHERCOUNTRIESVATORGSTAMONGTHEEXISTEDVATMODELS,THETAXBASEOFTHENEWZEALAND’SGSTISCOMMONLYCONSIDEREDTOBETHEBROADESTOFANYVATANDTHISMAKESNEWZEALANDTOBETHEMODELFORMANYCOUNTRIESLIKESINGAPOREANDOTHERSAINSWORTH,2006CTHEJAPANESEMODELOFVATSTYL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