Systems of General Sales Taxation
Theory, Policy and Practice
Published on 28. August 2009
Book
Hardback
400 pages
978-90-411-2832-4 (ISBN)
Description
Sales taxes - including gross receipt taxes, retail sales taxes and value added taxes - are a key part of the fiscal revenue of many countries. Given an increasingly global economy - and the recent stresses to which it is been subjected - many issues come into play in connection with the legal, tax policy and economic implications presented by the taxation of international transactions.
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08/2009
Kluwer Law International
€228.99
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Content
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