The Resource Rethinking the place of consumption : new issues under the VAT system
Rethinking the place of consumption : new issues under the VAT system
Resource Information
The item Rethinking the place of consumption : new issues under the VAT system represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Rethinking the place of consumption : new issues under the VAT system represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article analyses the place of consumption theory in the European VAT system. It argues that at the outset the VAT was intended and implemented as a device to support a common market and ultimately to facilitate the trade of goods across Europe while easing business relations between the old continent and third countries. Now the VAT must respond to the different needs of a globalized economy, and in a way that is sometimes inconsistent yet mostly respects the needs of the business world. The article discusses VAT versus other consumption taxes, how VAT was supposed to be, the 'two shocks' theory, overkilling the shocks, and impact on third countries
- Language
- eng
- Label
- Rethinking the place of consumption : new issues under the VAT system
- Title
- Rethinking the place of consumption : new issues under the VAT system
- Language
- eng
- Summary
- This article analyses the place of consumption theory in the European VAT system. It argues that at the outset the VAT was intended and implemented as a device to support a common market and ultimately to facilitate the trade of goods across Europe while easing business relations between the old continent and third countries. Now the VAT must respond to the different needs of a globalized economy, and in a way that is sometimes inconsistent yet mostly respects the needs of the business world. The article discusses VAT versus other consumption taxes, how VAT was supposed to be, the 'two shocks' theory, overkilling the shocks, and impact on third countries
- Citation source
- In: Tax notes international. - Falls Church. - Vol. 59 (2010),
- http://library.link/vocab/creatorName
- Greggi, M
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- VAT
- consumption tax
- third countries (EU)
- Label
- Rethinking the place of consumption : new issues under the VAT system
- Label
- Rethinking the place of consumption : new issues under the VAT system
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Rethinking-the-place-of-consumption--new-issues/ERDBR5bZl_k/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Rethinking-the-place-of-consumption--new-issues/ERDBR5bZl_k/">Rethinking the place of consumption : new issues under the VAT system</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Rethinking-the-place-of-consumption--new-issues/ERDBR5bZl_k/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Rethinking-the-place-of-consumption--new-issues/ERDBR5bZl_k/">Rethinking the place of consumption : new issues under the VAT system</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
