The Rise of the Value-Added Tax |
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| Author:
| James, Kathryn |
| Series title: | Cambridge Tax Law Ser. |
| ISBN: | 978-1-107-04412-8 |
| Publication Date: | Apr 2015 |
| Publisher: | Cambridge University Press
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| Book Format: | Hardback |
| List Price: | USD $129.00 |
Book Description:
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This book explores how within less than 50 years the value-added tax (VAT) has risen to become one of the world's most dominant revenue instruments. It combines policy and legal analysis to propose a new way of understanding this rise so as to better reflect the realities of the VATs that are actually implemented.
This book explores how within less than 50 years the value-added tax (VAT) has risen to become one of the world's most dominant revenue instruments. It combines policy and legal analysis to propose a new way of understanding this rise so as to better reflect the realities of the VATs that are actually implemented.