The rise of the value-added tax /

The rise of the value-added tax /

Saved in:

Bibliographic Details
Author / Creator:	James, Kathryn.
Imprint:	New York, NY : Cambridge University Press, 2015.
Description:	xvii, 476 pages ; 24 cm.
Language:	English
Series:	Cambridge tax law series Cambridge tax law series.
Subject:	Value-added tax. Value-added tax -- Law and legislation. Value-added tax -- Australia -- Case studies. Value-added tax -- United States -- Case studies. Value-added tax. Value-added tax -- Law and legislation. Australia. United States. Case studies.
Format:	Print Book
URL for this record:	http://pi.lib.uchicago.edu/1001/cat/bib/10161713

Hidden Bibliographic Details
ISBN:	9781107044128 (hardback) 110704412X (hardback)
Summary:	"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"--

D'Angelo Law, Bookstacks

Loading map link

Holdings details from D'Angelo Law, Bookstacks
Call Number:	HJ5711.J36 2015 c.1
c.1	Available Loan period: standard loan Scan and Deliver Request for Pickup Need help? - Ask a Librarian