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Englisch
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Beschreibung
Explores how the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments.
Explores how the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments.
Über den Autor
Kathryn James is a lecturer in the faculty of law at Monash University. She researches in the field of comparative tax law and policy, with particular emphasis on value-added tax. She has published in a number of leading journals, including the British Tax Review and Theoretical Inquiries in the Law.
Inhaltsverzeichnis
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.
Details
Erscheinungsjahr: | 2015 |
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Fachbereich: | Internationales & ausländ. Recht |
Genre: | Recht |
Produktart: | Nachschlagewerke |
Rubrik: | Recht & Wirtschaft |
Medium: | Buch |
ISBN-13: | 9781107044128 |
ISBN-10: | 110704412X |
Sprache: | Englisch |
Ausstattung / Beilage: | HC gerader Rücken kaschiert |
Einband: | Gebunden |
Autor: | James, Kathryn |
Hersteller: | Cambridge University Press |
Maße: | 235 x 157 x 31 mm |
Von/Mit: | Kathryn James |
Erscheinungsdatum: | 14.04.2015 |
Gewicht: | 0,862 kg |
Über den Autor
Kathryn James is a lecturer in the faculty of law at Monash University. She researches in the field of comparative tax law and policy, with particular emphasis on value-added tax. She has published in a number of leading journals, including the British Tax Review and Theoretical Inquiries in the Law.
Inhaltsverzeichnis
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.
Details
Erscheinungsjahr: | 2015 |
---|---|
Fachbereich: | Internationales & ausländ. Recht |
Genre: | Recht |
Produktart: | Nachschlagewerke |
Rubrik: | Recht & Wirtschaft |
Medium: | Buch |
ISBN-13: | 9781107044128 |
ISBN-10: | 110704412X |
Sprache: | Englisch |
Ausstattung / Beilage: | HC gerader Rücken kaschiert |
Einband: | Gebunden |
Autor: | James, Kathryn |
Hersteller: | Cambridge University Press |
Maße: | 235 x 157 x 31 mm |
Von/Mit: | Kathryn James |
Erscheinungsdatum: | 14.04.2015 |
Gewicht: | 0,862 kg |
Warnhinweis