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Systems of general sales taxation : theory, policy and practice / Robert F. van Brederode.
Series: Series on international taxation ; vol. 33Publication details: Austin [Tex.] : Wolters Kluwer Law & Business ; Alphen aan den Rijn, The Netherlands : Kluwer Law International ; Frederick, MD : Sold and distributed in North, Central and South America by Aspen Publishers, c2009.Description: xxviii, 365 p. : ill. ; 25 cmISBN:- 9789041128324 (cloth : alk. paper)
- 9041128328 (cloth : alk. paper)
- KJE7285 .B74 2009
Contents:
TABLE OF CONTENTS:
Preface and Acknowledgments .
List of Tables and Figures List of Abbreviations.
List of Cases.
Chapter 1. General Introduction.
Chapter 2. Short Overview of the History of General Sales Taxation.
Chapter 3. Systems of Sales Taxation: General Overview.
Chapter 4. Characterization of Consumption Taxes.
Chapter 5. Gross Receipt Taxes.
Chapter 6. Retail Sales Taxes.
Chapter 7. Subtraction VAT.
Chapter 8. Credit Invoice Method VAT.
Chapter 9. Cross-Border Transactions.
Chapter 10. Harmonization of Indirect Tax in Federal or Common Markets.
Chapter 11. Revenue Allocation within Federal and Common Markets.
Chapter 12. Tax Policy Lessons.
Bibliography.
Index.
| Item type | Current library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|
BOOKs
|
National Law School | 343.0552 BRE (Browse shelf(Opens below)) | Not For Loan | 27642 |
Includes bibliographical references (p. [341]-358) and index.
TABLE OF CONTENTS:
Preface and Acknowledgments .
List of Tables and Figures List of Abbreviations.
List of Cases.
Chapter 1. General Introduction.
Chapter 2. Short Overview of the History of General Sales Taxation.
Chapter 3. Systems of Sales Taxation: General Overview.
Chapter 4. Characterization of Consumption Taxes.
Chapter 5. Gross Receipt Taxes.
Chapter 6. Retail Sales Taxes.
Chapter 7. Subtraction VAT.
Chapter 8. Credit Invoice Method VAT.
Chapter 9. Cross-Border Transactions.
Chapter 10. Harmonization of Indirect Tax in Federal or Common Markets.
Chapter 11. Revenue Allocation within Federal and Common Markets.
Chapter 12. Tax Policy Lessons.
Bibliography.
Index.
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