The Resource Consumptiebelastingen : keuzes in kaart

Consumptiebelastingen : keuzes in kaart

Label
Consumptiebelastingen : keuzes in kaart
Title
Consumptiebelastingen : keuzes in kaart
Creator
Subject
Language
eng
Summary
This article analyses and compares six different ways in which consumption can be taxed: retail sales tax, VAT, business transfer tax, business cash flow tax, flat tax, and a personal consumption tax. The author concludes that VAT is more popular than any other consumption tax, but also that the retail tax still plays an important role in the United States and Canada. VAT deducts the tax on purchases from tax on sales. The outcome is equal to the sum of wages and business cash flow (addition method). The business cash flow component of a VAT is identical to the basis of a profit tax under which investments are written off and interest is not deductible. The VAT and a cash flow profit tax do not include the normal compensation on capital in the levy and thus impede savings and investments less than a conventional profit tax
Citation source
In: Weekblad fiscaal recht. - Deventer. - Vol. 148 (2019), no. 7268 ; p. 10-16
http://library.link/vocab/creatorName
Cnossen, S
Geographic coverage
International
Language note
Dutch
http://library.link/vocab/subjectName
  • consumption tax
  • VAT
  • sales tax
  • retail sales tax
  • cash flow tax
  • flat tax
Label
Consumptiebelastingen : keuzes in kaart
Instantiates
Publication
Label
Consumptiebelastingen : keuzes in kaart
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...