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The Resource Systems of general sales taxation : theory, policy and practice

Systems of general sales taxation : theory, policy and practice

Label
Systems of general sales taxation : theory, policy and practice
Title
Systems of general sales taxation : theory, policy and practice
Creator
Subject
Language
eng
Summary
This book gives and general overview of sales taxes and describes main characteristics of consumption taxation. It also provides an economic analysis of all the taxes covered and related tax issues such as tax shifting, tax incidence, the economic effect of reduced rates and exemptions, tax accumulation, regressivity, and the Laffer curve approach. In addition, it offers a tax policy approach in regard to specific economic sectors such as the treatment of small enterprises, financial services, and real property. The author further focuses on contrasts between US sales tax and European VAT (in regard of e-commerce and the treatment of capital goods). The work also offers legal analysis in areas such as cross-border transactions and US constitutional restraints
http://library.link/vocab/creatorName
Brederode, R.F.W. van
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Series on international taxation
Series volume
vol. 33
http://library.link/vocab/subjectName
  • sales tax
  • indirect tax
  • VAT
  • consumption tax
  • exemption
  • incidence of tax
  • exemption method
  • credit method
  • VAT system
  • cross-border transaction
Label
Systems of general sales taxation : theory, policy and practice
Instantiates
Publication
Contents
Includes table of cases, index and bibliography
Extent
XXVIII, 365 p.
Isbn
9789041128324
Label
Systems of general sales taxation : theory, policy and practice
Publication
Contents
Includes table of cases, index and bibliography
Extent
XXVIII, 365 p.
Isbn
9789041128324

Library Locations

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