Value Added Tax and Direct Taxation

Value Added Tax and Direct Taxation
Author: Michael Lang
Publisher: IBFD
Total Pages: 1341
Release: 2009
Genre: Direct taxation
ISBN: 908722060X

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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.

A VAT/GST Model Convention

A VAT/GST Model Convention
Author: Thomas Ecker
Publisher: IBFD
Total Pages: 493
Release: 2013
Genre: Double taxation
ISBN: 908722172X

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Given the increasing problem of double taxation concerning value added tax (VAT)/goods and services tax (GST) and the resulting constraints to international trade, it is time for the international community to take action. This book analyses the phenomenon of VAT/GST double taxation and possible remedies. VAT/GST treaties would be one of them. But how should one design a VAT/GST treaty? To what extent do existing income tax treaties already apply to VAT/GST? Can income tax treaties simply be extended to VAT/GST or is there a need for a separate, independent VAT/GST treaty? Can the concepts, functioning, and structure of income tax treaties be used for VAT/GST purposes? What are possible alternatives? What should the scope of a VAT/GST treaty be? How can taxing rights be allocated between the parties to a treaty?

The Value-added Tax

The Value-added Tax
Author: United States. Congress. Joint Economic Committee
Publisher:
Total Pages: 238
Release: 1972
Genre: Value-added tax
ISBN:

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Taxation and Gender Equity

Taxation and Gender Equity
Author: Caren Grown
Publisher: IDRC
Total Pages: 349
Release: 2010
Genre: Business & Economics
ISBN: 0415568226

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Around the world, there are concerns that many tax codes are biased against women, and that contemporary tax reforms tend to increase the incidence of taxation on the poorest women while failing to generate enough revenue to fund the programs needed to improve these women's lives. Because taxes are the key source of revenue governments themselves raise, understanding the nature and composition of taxation and current tax reform efforts is key to reducing poverty, providing sufficient revenue for public expenditure, and achieving social justice. This is the first book to systematically examine gender and taxation within and across countries at different levels of development. It presents original research on the gender dimensions of personal income taxes, and value-added, excise, and fuel taxes in Argentina, Ghana, India, Mexico, Morocco, South Africa, Uganda and the United Kingdom. This book will be of interest to postgraduates and researchers studying Public Finance, International Economics, Development Studies, Gender Studies, and International Relations, among other disciplines.

Value Added Tax

Value Added Tax
Author: Alan Schenk
Publisher: BRILL
Total Pages: 752
Release: 2022-10-17
Genre: Law
ISBN: 900450219X

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Economics of Value Added Tax

Economics of Value Added Tax
Author: Mohan Prasad Shrivastava
Publisher: APH Publishing
Total Pages: 294
Release: 2004
Genre: Value-added tax
ISBN: 9788176486613

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

The VAT Reader

The VAT Reader
Author:
Publisher:
Total Pages: 349
Release: 2011
Genre: Sales tax
ISBN: 9780918255181

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The Value Added Tax and Growth: Design Matters

The Value Added Tax and Growth: Design Matters
Author: Mr.Santiago Acosta Ormaechea
Publisher: International Monetary Fund
Total Pages: 38
Release: 2019-05-07
Genre: Business & Economics
ISBN: 149831418X

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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.