James Kathryn

The rise of the value-added tax - Cambridge Cambridge University Press 2015 - 476p xvii

Table of contents

1. The rise of the value-added tax; Part I. The Rise of the Value-Added Tax - Exploring the Gap between Expectation and Delivery: 2. An introduction to the good VAT; 3. An introduction to the many real VATs in existence; Part II. Explaining the Rise of the VAT: 4. The conventional approach to explaining the rise of the VAT; 5. Toward an alternative approach to explaining the rise of the VAT; Part III. Case Studies on the Real-World Challenges of VAT Reform: 6. Australia; 7. The United States; 8. Conclusions on the rise of the value-added tax.

9781107044128


1. Value - Added Tax - Law & Legislation - U S A - Australia2. Federal Government

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