Value Added Taxes

Author : Alan Schenk,Oliver Oldman
Publisher : Cambridge University Press
Page : 459 pages
File Size : 51,8 Mb
Release : 2007-01-22
Category : Law
ISBN : 9781139458269

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Value Added Tax by Alan Schenk,Oliver Oldman Pdf

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 : Jon Hakken
Publisher : Unknown
Page : 100 pages
File Size : 44,6 Mb
Release : 1992
Category : Consumer goods
ISBN : UCSD:31822008278939

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Effects of Adopting a Value-added Tax by Jon Hakken Pdf

I. Introduction -- II. How a VAT works -- III. Base of a value-added tax -- IV. Who bears the burden of a VAT? -- V. Economic effects of a VAT -- VI. Costs of administering and complying with a VAT -- VII. Direct consumption tax as an alternative to a VAT.

Author : Anonim
Publisher : Unknown
Page : 349 pages
File Size : 45,9 Mb
Release : 2011
Category : Sales tax
ISBN : 091825518X

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The VAT Reader by Anonim Pdf

Author : Michael Lang,Peter Melz,Eleonor Kristoffersson,Thomas Ecker
Publisher : IBFD
Page : 1341 pages
File Size : 40,9 Mb
Release : 2009
Category : Direct taxation
ISBN : 9789087220600

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Value Added Tax and Direct Taxation by Michael Lang,Peter Melz,Eleonor Kristoffersson,Thomas Ecker Pdf

This book provides a comprehensive in-depth analysis of the similarities and differences between consumption taxes and direct taxes. Fifty contributions are included, written by academics, practitioners and representatives from several international tax administrations and institutions.

Author : Collectif
Publisher : OECD
Page : 116 pages
File Size : 49,5 Mb
Release : 2017-04-12
Category : Business & Economics
ISBN : 9789264271463

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International VAT/GST Guidelines by Collectif Pdf

Value Added Tax (VAT; also known as Goods and Services Tax, under the acronym GST in a number of OECD countries) has become a major source of revenue for governments around the world. Some 165 countries operated a VAT at the time of the completion of the International VAT/GST Guidelines in 2016, more than twice as many as 25 years before. As VAT continued to spread across the world, international trade in goods and services has also expanded rapidly in an increasingly globalised economy. One consequence of these developments has been the greater interaction between VAT systems, along with growing risks of double taxation and unintended non-taxation in the absence of international VAT co-ordination. The International VAT/GST Guidelines now present a set of internationally agreed standards and recommended approaches to address the issues that arise from the uncoordinated application of national VAT systems in the context of international trade. They focus in particular on trade in services and intangibles, which poses increasingly important challenges for the design and operation of VAT systems worldwide. They notably include the recommended principles and mechanisms to address the challenges for the collection of VAT on cross-border 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). These Guidelines were adopted as a Recommendation by the Council of the OECD in September 2016.

Author : Alan Schenk,Victor Thuronyi,Wei Cui
Publisher : Cambridge University Press
Page : 577 pages
File Size : 45,8 Mb
Release : 2015-02-02
Category : Law
ISBN : 9781316213988

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Value Added Tax by Alan Schenk,Victor Thuronyi,Wei Cui Pdf

This book integrates legal, economic, and administrative materials about the value added tax (VAT) to present the only comparative approach to the study of VAT law. 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. Its principal purpose is to provide comprehensive teaching tools - laws, cases, analytical exercises, and questions drawn from the experience of countries and organizations around the world. This second edition includes new VAT-related developments in Europe, Asia, Africa, and Australia and adds new chapters on VAT avoidance and evasion and on China's VAT. Designed to illustrate, analyze, and explain the principal theoretical and operating features of value added taxes, including their adoption and implementation, this book will be an invaluable resource for tax practitioners and government officials.

Author : Alan A. Tait
Publisher : Unknown
Page : 202 pages
File Size : 42,9 Mb
Release : 1972
Category : Business & Economics
ISBN : STANFORD:20501270799

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Value Added Tax by Alan A. Tait Pdf

Author : Henry J. Aaron,Brookings Institution
Publisher : Unknown
Page : 136 pages
File Size : 55,5 Mb
Release : 1981
Category : Business & Economics
ISBN : STANFORD:36105039157826

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The Value-added Tax by Henry J. Aaron,Brookings Institution Pdf

Monograph of conference papers providing a comparison of value added tax experiences and fiscal policy issues in six Western European countries - discusses transition to VAT and current structures, tax collection, income distribution effects, economic implications for consumer expenditure, consumer prices, trade, investment, etc., and lessons for the USA. References and statistical tables. List of participants. Conference held in Washington 1980 Oct.

Author : Mr.Santiago Acosta Ormaechea,Atsuyoshi Morozumi
Publisher : International Monetary Fund
Page : 38 pages
File Size : 55,8 Mb
Release : 2019-05-07
Category : Business & Economics
ISBN : 9781498314183

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The Value Added Tax and Growth: Design Matters by Mr.Santiago Acosta Ormaechea,Atsuyoshi Morozumi Pdf

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 : Kathryn James
Publisher : Cambridge University Press
Page : 495 pages
File Size : 55,7 Mb
Release : 2015-04-30
Category : Business & Economics
ISBN : 9781107044128

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The Rise of the Value-Added Tax by Kathryn James Pdf

Explores how the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments.

Author : Mohan Prasad Shrivastava,Singh,Satyendra Kumar Gupta
Publisher : APH Publishing
Page : 294 pages
File Size : 44,8 Mb
Release : 2004
Category : Value-added tax
ISBN : 8176486612

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Economics of Value Added Tax by Mohan Prasad Shrivastava,Singh,Satyendra Kumar Gupta Pdf

This Timely Book Is Designed To Improve The Quality And Concept Of The Indian Tax System By Covering All The Relevant Issues.

Author : Mr.Alan A. Tait
Publisher : International Monetary Fund
Page : 468 pages
File Size : 48,5 Mb
Release : 1988-06-15
Category : Business & Economics
ISBN : 1557750122

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Value Added Tax by Mr.Alan A. Tait Pdf

This book, by Alan A. Tait, is an examination of VAT. It looks at problems and theoretical options and potential impacts, as well as detailing the practical aspects of implementing new tax structures. The author advances arguments for and against alternative policies and illustrates his study with international examples from Europe, Latin America, Asia, and the Pacific. He suggests that countries can learn from each other's experiencees with VAT.

Author : Alan Schenk,Oliver Oldman
Publisher : BRILL
Page : 752 pages
File Size : 54,5 Mb
Release : 2022-10-17
Category : Law
ISBN : 9789004502192

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Value Added Tax by Alan Schenk,Oliver Oldman Pdf

Author : American Bar Association. Committee on Value Added Tax
Publisher : Unknown
Page : 316 pages
File Size : 46,5 Mb
Release : 1989
Category : Sales tax
ISBN : STANFORD:36105044066897

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Value Added Tax by American Bar Association. Committee on Value Added Tax Pdf

This volume contains the report of the ABA Section Committee on Value Added Tax, an introduction to value added tax, the text of a model statute, and commentary on the statutory language.

Author : James M. Bickley
Publisher : Nova Publishers
Page : 158 pages
File Size : 51,6 Mb
Release : 2003
Category : Business & Economics
ISBN : 1590335929

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Value Added Tax by James M. Bickley Pdf

The feasibility of levying a value-added tax (VAT) to reduce large forecast budget deficits seems to never go away. A VAT is imposed at all levels of production on the differences between firms' sales and their purchases from all other firms. A VAT is assumed to be fully shifted forward to consumers; hence, a VAT is a type of general consumption tax. The United States, does not have a broad-based, national level consumption tax and in general, relies less on consumption taxes. This book examines the concepts, issues and experiences of the value-added tax in other countries.