The Rise of the Value-Added Tax

Informationen zum 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. Klappentext Explores how the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments. Zusammenfassung This book explores how within less than 50 years the value-added tax (VAT) has risen to become one of the world's most dominant revenue instruments. It combines policy and legal analysis to propose a new way of understanding this rise so as to better reflect the realities of the VATs that are actually implemented. 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.

Product details

• Authors: Kathryn James, James Kathryn
• Publisher: Cambridge University Press Academic
• Languages: English
• Product format: Hardback
• Released: 30.04.2015
• EAN: 9781107044128
• ISBN: 978-1-107-04412-8
• Dimensions: 160 mm x 237 mm x 30 mm
• Series: Cambridge Tax Law Series; Cambridge Tax Law Series
• Subjects: Guides > Law, job, finance > Taxes; Social sciences, law, business > Law > International law, foreign law; Law, Finance, LAW / Taxation, Political Economy, Taxation, comparative law, Public finance and taxation, Taxation & duties law, Sales tax, tariffs and customs duties