Systems of general sales taxation : theory, policy and practice /

Systems of general sales taxation : theory, policy and practice /

Saved in:

Bibliographic Details
Author / Creator:	Brederode, R. F. W. van (Robert F. W. van), 1954-
Imprint:	Austin [Tex.] : Wolters Kluwer Law & Business ; Alphen aan den Rijn, The Netherlands : Kluwer Law International ; Frederick, MD : Sold and distributed in North, Central and South America by Aspen Publishers, c2009.
Description:	xxviii, 365 p. : ill. ; 25 cm.
Language:	English
Series:	Series on international taxation ; v. 33 Series on international taxation ; no. 33.
Subject:	Value-added tax -- Law and legislation -- European Union countries. Sales tax -- Law and legislation -- European Union countries. Sales tax -- Law and legislation -- United States. Sales tax -- Law and legislation. Value-added tax -- Law and legislation. Europe -- European Union countries. United States.
Format:	Print Book
URL for this record:	http://pi.lib.uchicago.edu/1001/cat/bib/7991301

Hidden Bibliographic Details
ISBN:	9789041128324 (cloth : alk. paper) 9041128328 (cloth : alk. paper)
Notes:	Includes bibliographical references (p. [341]-358) and index.

Table of Contents:

Preface and Acknowledgments
List of Tables and Figures
List of Abbreviations
List of Cases
Chapter 1. General Introduction
Chapter 2. Short Overview of the History of General Sales Taxation
Chapter 3. Systems of Sales Taxation: General Overview
Chapter 4. Characterization of Consumption Taxes
Chapter 5. Gross Receipt Taxes
Chapter 6. Retail Sales Taxes
Chapter 7. Subtraction VAT
Chapter 8. Credit Invoice Method VAT
Chapter 9. Cross-Border Transactions
Chapter 10. Harmonization of Indirect Tax in Federal or Common Markets
Chapter 11. Revenue Allocation within Federal and Common Markets
Chapter 12. Tax Policy Lessons
Bibliography
Index