Value Added Tax And Direct Taxation

Author : Michael Lang
Publisher : IBFD
ISBN 13 : 908722060X
Total Pages : 1341 pages
Book Rating : 4.00/5 ( download)

DOWNLOAD NOW!

Download or read book Value Added Tax and Direct Taxation written by Michael Lang and published by IBFD. This book was released on 2009 with total page 1341 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 : Adrian Ogley
Publisher :
ISBN 13 : 9780952044215
Total Pages : 239 pages
Book Rating : 4.18/5 ( download)

DOWNLOAD NOW!

Download or read book Principles of Value Added Tax written by Adrian Ogley and published by . This book was released on 1998 with total page 239 pages. Available in PDF, EPUB and Kindle. Book excerpt: He is also the author of "Principles of International Tax".

Author : Jon Hakken
Publisher :
ISBN 13 :
Total Pages : 100 pages
Book Rating : 4.39/5 ( download)

DOWNLOAD NOW!

Download or read book Effects of Adopting a Value-added Tax written by Jon Hakken and published by . This book was released on 1992 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt: I. Introduction -- II. How a VAT works -- III. Base of a value-added tax -- IV. Who bears the burden of a VAT? -- V. Economic effects of a VAT -- VI. Costs of administering and complying with a VAT -- VII. Direct consumption tax as an alternative to a VAT.

Author :
Publisher :
ISBN 13 : 9780918255181
Total Pages : 349 pages
Book Rating : 4.8X/5 ( download)

DOWNLOAD NOW!

Download or read book The VAT Reader written by and published by . This book was released on 2011 with total page 349 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : Caren Grown
Publisher : IDRC
ISBN 13 : 0415568226
Total Pages : 349 pages
Book Rating : 4.27/5 ( download)

DOWNLOAD NOW!

Download or read book Taxation and Gender Equity written by Caren Grown and published by IDRC. This book was released on 2010 with total page 349 pages. Available in PDF, EPUB and Kindle. Book excerpt: Around the world, there are concerns that many tax codes are biased against women, and that contemporary tax reforms tend to increase the incidence of taxation on the poorest women while failing to generate enough revenue to fund the programs needed to improve these women's lives. Because taxes are the key source of revenue governments themselves raise, understanding the nature and composition of taxation and current tax reform efforts is key to reducing poverty, providing sufficient revenue for public expenditure, and achieving social justice. This is the first book to systematically examine gender and taxation within and across countries at different levels of development. It presents original research on the gender dimensions of personal income taxes, and value-added, excise, and fuel taxes in Argentina, Ghana, India, Mexico, Morocco, South Africa, Uganda and the United Kingdom. This book will be of interest to postgraduates and researchers studying Public Finance, International Economics, Development Studies, Gender Studies, and International Relations, among other disciplines.

Author : United States. Congress. Joint Economic Committee
Publisher :
ISBN 13 :
Total Pages : 238 pages
Book Rating : 4.19/5 ( download)

DOWNLOAD NOW!

Download or read book The Value-added Tax written by United States. Congress. Joint Economic Committee and published by . This book was released on 1972 with total page 238 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : Alan A. Tait
Publisher :
ISBN 13 :
Total Pages : 202 pages
Book Rating : 4.99/5 ( download)

DOWNLOAD NOW!

Download or read book Value Added Tax written by Alan A. Tait and published by . This book was released on 1972 with total page 202 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : Thomas Ecker
Publisher : IBFD
ISBN 13 : 908722172X
Total Pages : 493 pages
Book Rating : 4.20/5 ( download)

DOWNLOAD NOW!

Download or read book A VAT/GST Model Convention written by Thomas Ecker and published by IBFD. This book was released on 2013 with total page 493 pages. Available in PDF, EPUB and Kindle. Book excerpt: Given the increasing problem of double taxation concerning value added tax (VAT)/goods and services tax (GST) and the resulting constraints to international trade, it is time for the international community to take action. This book analyses the phenomenon of VAT/GST double taxation and possible remedies. VAT/GST treaties would be one of them. But how should one design a VAT/GST treaty? To what extent do existing income tax treaties already apply to VAT/GST? Can income tax treaties simply be extended to VAT/GST or is there a need for a separate, independent VAT/GST treaty? Can the concepts, functioning, and structure of income tax treaties be used for VAT/GST purposes? What are possible alternatives? What should the scope of a VAT/GST treaty be? How can taxing rights be allocated between the parties to a treaty?

Author : Mr.Santiago Acosta Ormaechea
Publisher : International Monetary Fund
ISBN 13 : 149831418X
Total Pages : 38 pages
Book Rating : 4.83/5 ( download)

DOWNLOAD NOW!

Download or read book The Value Added Tax and Growth: Design Matters written by Mr.Santiago Acosta Ormaechea and published by International Monetary Fund. This book was released on 2019-05-07 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 : Christopher M. Towe
Publisher : International Monetary Fund
ISBN 13 :
Total Pages : 32 pages
Book Rating : 4.03/5 ( download)

DOWNLOAD NOW!

Download or read book A U.S. Value-Added Tax written by Christopher M. Towe and published by International Monetary Fund. This book was released on 1995-06 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.