Systems of General Sales Taxation: Theory, Policy and Practice

by Robert F. van Brederode

Overview

Sales taxes − including gross receipt taxes, retail sales taxes and value added taxes − are a key part of the fiscal revenue of many countries. Given an increasingly global economy − and the recent stresses to which it is been subjected − many issues come into play in connection with the legal, tax policy and economic implications presented by the taxation of international transactions.

Product Details

ISBN-13:	9789041128324
Publisher:	Wolters Kluwer
Publication date:	08/28/2009
Series:	Series on International Taxation , #33
Pages:	400
Product dimensions:	6.50(w) x 9.80(h) x 1.10(d)

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