Value Added Tax And Direct Taxation
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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.
Author | : Alan Schenk |
Publisher | : Hotei Publishing |
Total Pages | : 0 |
Release | : 2001 |
Genre | : Spendings tax |
ISBN | : 9781571051707 |
Download Value Added Tax Book in PDF, Epub and Kindle
The book begins with an extensive survey of VAT principles as enunciated during the second half of the twentieth century in official reports and by economists and other tax authorities. Included are basic statistical data and an appendix delineating the global spread of the tax together with rates in the year 2000. The authors present the legal concepts and definitions displayed in VAT laws and elaborated by the courts. Application of VATs to particular activities is examined in separate chapters devoted to banking, insurance, real estate, and nonprofit organizations. Particular attention is paid to cross-border situations whether international, within the European Union and other country groupings, or within federal countries. The problems of telecommunications, transportation, and E-commerce are covered.
Author | : Mr. Christopher M. Towe |
Publisher | : International Monetary Fund |
Total Pages | : 28 |
Release | : 1995-06-01 |
Genre | : Business & Economics |
ISBN | : 1455251720 |
Download A U.S. Value-Added Tax Book in PDF, Epub and Kindle
This paper reviews issues related to the introduction of a value-added tax in the United States. In particular, the paper distinguishes between European-styled value-added taxes that are levied similarly to sales taxes, and value-added taxes that are levied through the business and personal income tax systems. The costs and benefits of such taxes, including their potential yield, are then discussed.
Author | : United States. Congress. Joint Economic Committee |
Publisher | : |
Total Pages | : 238 |
Release | : 1972 |
Genre | : Value-added tax |
ISBN | : |
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Author | : James M. Bickley |
Publisher | : Nova Publishers |
Total Pages | : 158 |
Release | : 2003 |
Genre | : Business & Economics |
ISBN | : 9781590335925 |
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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.
Author | : Mr.Santiago Acosta Ormaechea |
Publisher | : International Monetary Fund |
Total Pages | : 38 |
Release | : 2019-05-07 |
Genre | : Business & Economics |
ISBN | : 1498312233 |
Download The Value Added Tax and Growth: Design Matters Book in PDF, Epub and Kindle
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 | : |
Publisher | : |
Total Pages | : 40 |
Release | : 1979 |
Genre | : Value-added tax |
ISBN | : |
Download A Value-added Tax for the United States? Book in PDF, Epub and Kindle
Author | : Murray L. Weidenbaum |
Publisher | : Springer Science & Business Media |
Total Pages | : 284 |
Release | : 2012-12-06 |
Genre | : Law |
ISBN | : 9400924968 |
Download The Value-Added Tax: Orthodoxy and New Thinking Book in PDF, Epub and Kindle
IF, WHEN YOU SAY "CONSUMPTION TAX , " YOU MEAN . . . by Ernest S. Christian, Jr. and Cliff Massa III Much has been said and written about consumption taxes in the United States, but mostly in a theoretical context. Dozens of schol arly treatises have been published, along with innumerable papers and speeches most of which were more argumentative than illumi nating in nature. Audiences have sat through uncounted confer ences on the merits or evils of consumption taxes, depending on the speakers' perspectives. There have been only three comprehensive legislative proposals to which these theories and arguments could be 1 applied, no one of which was acted upon in the Congress. Purveyors of conventional wisdom have suggested that this theo retical context might be replaced within a year or two by actual con sideration of a federal-level consumption tax. Some see enactment of such a tax as a desirable -- or at least a necessary -- means for reducing the federal deficit. The National Economic Commission, which was created by legislation in 1987 to recommend deficit reduction measures, was perceived by many skeptics and proponents alike to be the Trojan Horse which would carry a consumption tax Lrhe proposals were H. R. 7015, ''The Tax Restructuring Act of 1980," introduced by Rep. Al Ullman; S. 1102, ''The Business Transfer Tax Act of 1985," introduced by Senator William Roth; and H. R. 4598, introduced by Rep.
Author | : |
Publisher | : |
Total Pages | : 100 |
Release | : 1992 |
Genre | : Consumer goods |
ISBN | : |
Download Effects of Adopting a Value-added Tax Book in PDF, Epub and Kindle
Author | : Richard Wadsworth Lindholm |
Publisher | : |
Total Pages | : 348 |
Release | : 1976 |
Genre | : Business & Economics |
ISBN | : |
Download Value-added Tax and Other Tax Reforms Book in PDF, Epub and Kindle