The Resource The business transfer tax as a consumption tax

The business transfer tax as a consumption tax

Label
The business transfer tax as a consumption tax
Title
The business transfer tax as a consumption tax
Creator
Subject
Summary
This article provides a detailed assessment of the use of the business transfer tax (BTT) to replace the Canadian GST. After an introduction, it compares the BTT with the GST in terms of the method of collection, the taxable event, zero-rating and exemptions; it explains the Japanese BTT; and discusses various design issues for the BTT which are similar to issues raised with respect to the GST
Citation source
In: Tax notes international. - Arlington. - Vol. 10 (1995),
http://library.link/vocab/creatorName
Mintz, J.M
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • consumption tax
  • GST
Label
The business transfer tax as a consumption tax
Instantiates
Publication
Label
The business transfer tax as a consumption tax
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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