Value Added Taxes
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| Author | : Alan Schenk |
| Publisher | : Cambridge University Press |
| Total Pages | : 560 |
| Release | : 2007-01-22 |
| Genre | : Law |
| ISBN | : 9780521851121 |
This book integrates legal, economic, and administrative materials about value added tax. Its principal purpose is to provide comprehensive teaching tools - laws, cases, analytical exercises, and questions drawn from the experience of countries and organizations from all areas of the world. It also serves as a resource for tax practitioners and government officials that must grapple with issues under their VAT or their prospective VAT. The comparative presentation of this volume offers an analysis of policy issues relating to tax structure and tax base as well as insights into how cases arising out of VAT disputes have been resolved. The authors have expanded the coverage to include new VAT related developments in Europe, Asia, Africa and Australia. A chapter on financial services has been added as well as an analysis of significant new cases.
| Author | : |
| Publisher | : |
| Total Pages | : 100 |
| Release | : 1992 |
| Genre | : Consumer goods |
| ISBN | : |
| Author | : |
| Publisher | : |
| Total Pages | : 349 |
| Release | : 2011 |
| Genre | : Sales tax |
| ISBN | : 9780918255181 |
| Author | : Mr.Santiago Acosta Ormaechea |
| Publisher | : International Monetary Fund |
| Total Pages | : 38 |
| Release | : 2019-05-07 |
| Genre | : Business & Economics |
| ISBN | : 149831418X |
Does the design of a tax matter for growth? Assembling a novel dataset for 30 OECD countries over the 1970-2016 period, this paper examines whether the value added tax (VAT) may have different effects on long-run growth depending on whether it is raised through the standard rate or through C-efficiency (a measure of the departure of the VAT from a perfectly enforced tax levied at a single rate on all consumption). Our key findings are twofold. First, for a given total tax revenue, a rise in the VAT, financed by a fall in income taxes, promotes growth only when the VAT is raised through C-efficiency. Second, for a given VAT revenue, a rise in Cefficiency, offset by a fall in the standard rate, also promotes growth. The implication is thus that in OECD countries broadening the VAT base through fewer reduced rates and exemptions is more conducive to higher long-run growth than a rise in the standard rate.
| Author | : OECD |
| Publisher | : Org. for Economic Cooperation & Development |
| Total Pages | : 0 |
| Release | : 2017 |
| Genre | : Intangible property |
| ISBN | : 9789264272040 |
This paper set forth internationally agreed principles and standards for the value added tax (VAT) treatment of the most common types of international transactions, with a particular focus on trade in services and intangibles. Its aim is to minimise inconsistencies in the application of VAT in a cross-border context with a view to reducing uncertainty and risks of double taxation and unintended non-taxation in international trade. It also includes the recommended principles and mechanisms to address the challenges for the collection of VAT on crossborder sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project).
| Author | : Robert Carroll |
| Publisher | : Rowman & Littlefield |
| Total Pages | : 224 |
| Release | : 2012 |
| Genre | : Business & Economics |
| ISBN | : 0844743941 |
The authors observe that consumption taxation is superior to income taxation because it does not penalize saving and investment and propose that the U.S. income tax system be completely replaced by a progressive consumption tax. They argue that the X tax, developed by the late David Bradford, offers the best form of progressive consumption taxation for the United States and outline concrete proposals for the X tax's treatment of numerous specific economic issues.
| Author | : Kathryn James |
| Publisher | : Cambridge University Press |
| Total Pages | : 495 |
| Release | : 2015-04-30 |
| Genre | : Business & Economics |
| ISBN | : 110704412X |
Explores how the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments.
| Author | : Charles E. McLure |
| Publisher | : A E I Press |
| Total Pages | : 210 |
| Release | : 1987 |
| Genre | : Business & Economics |
| ISBN | : |
Updated discussion on the value-added tax system with reference to the business transfer tax from theoretical point of view considered.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 220 |
| Release | : 2020-12-03 |
| Genre | : |
| ISBN | : 926446591X |
Consumption Tax Trends provides information on Value Added Taxes/Goods and Services Taxes (VAT/GST) and excise duty rates in OECD member countries. It also contains information about international aspects of VAT/GST developments and the efficiency of this tax. It describes a range of other consumption taxation provisions on tobacco, alcoholic beverages, motor vehicles and aviation fuels.
| Author | : Mr.Liam P. Ebrill |
| Publisher | : International Monetary Fund |
| Total Pages | : 242 |
| Release | : 2001-11-05 |
| Genre | : Business & Economics |
| ISBN | : 1589060261 |
Value-added tax, or VAT, first introduced less than 50 years ago, is now a pivotal component of tax systems around the world. The rapid and seemingly irresistible rise of the VAT is probably the most important tax development of the latter twentieth century, and certainly the most breathtaking. Written by a team of experts from the IMF, this book examines the remarkable spread and current reach of the innovative tax and draws lessons about the design and implementation of the VAT, as experienced by different countries around the world. How efficient is it as a tax, is it fair, and is it suitable for all countries? These are among the questions raised. This highly informative and well-researched book also looks at the likely future of the tax.
