The Rise of the Value-Added Tax

Nonfiction, Reference & Language, Law, Taxation, Business & Finance
Cover of the book The Rise of the Value-Added Tax by Kathryn James, Cambridge University Press
View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart
Author: Kathryn James ISBN: 9781316234488
Publisher: Cambridge University Press Publication: April 30, 2015
Imprint: Cambridge University Press Language: English
Author: Kathryn James
ISBN: 9781316234488
Publisher: Cambridge University Press
Publication: April 30, 2015
Imprint: Cambridge University Press
Language: English

This book explores one of the most significant trends in the evolution of global tax systems by asking how, within less than half a century, the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments. Despite its significance, very little is known about why so many countries have adopted the VAT and, in particular, why different countries adopt the types of VAT that they do. The popular mythology provides that the merits of the VAT have underpinned its global spread; however, this book contends that much scholarship confuses the question of why the VAT has risen to dominance with the issue of what makes a good VAT. This book combines policy and legal analysis to propose a new way of understanding the rise of this important revenue instrument so as to better reflect the realities of the VATs that are actually implemented.

View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart

This book explores one of the most significant trends in the evolution of global tax systems by asking how, within less than half a century, the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments. Despite its significance, very little is known about why so many countries have adopted the VAT and, in particular, why different countries adopt the types of VAT that they do. The popular mythology provides that the merits of the VAT have underpinned its global spread; however, this book contends that much scholarship confuses the question of why the VAT has risen to dominance with the issue of what makes a good VAT. This book combines policy and legal analysis to propose a new way of understanding the rise of this important revenue instrument so as to better reflect the realities of the VATs that are actually implemented.

More books from Cambridge University Press

Cover of the book Between Court and Confessional by Kathryn James
Cover of the book International Organizations by Kathryn James
Cover of the book Counting Women's Ballots by Kathryn James
Cover of the book Kant's Empirical Psychology by Kathryn James
Cover of the book Postgraduate Paediatric Orthopaedics by Kathryn James
Cover of the book Declaring War by Kathryn James
Cover of the book Essays on Religion and Human Rights by Kathryn James
Cover of the book The Ancient City by Kathryn James
Cover of the book Democratization from Above by Kathryn James
Cover of the book The Birth of Critical Thinking in Republican Rome by Kathryn James
Cover of the book Plague and Music in the Renaissance by Kathryn James
Cover of the book Personal Identity by Kathryn James
Cover of the book A Primer on American Labor Law by Kathryn James
Cover of the book The Hydrogen Economy by Kathryn James
Cover of the book The Unsteady State by Kathryn James
We use our own "cookies" and third party cookies to improve services and to see statistical information. By using this website, you agree to our Privacy Policy