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The rise of the value-added tax /
"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...
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
New York, NY :
Cambridge University Press,
2015.
|
| Colección: | Cambridge tax law series.
|
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 019 | |a 1167343821 |a 1170877420 |a 1171552561 |a 1171867095 | ||
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| 100 | 1 | |a James, Kathryn |c (College teacher), |e author. | |
| 245 | 1 | 4 | |a The rise of the value-added tax / |c Kathryn James, Monash University, Faculty of Law. |
| 264 | 1 | |a New York, NY : |b Cambridge University Press, |c 2015. | |
| 300 | |a 1 online resource | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 490 | 1 | |a Cambridge tax law series | |
| 504 | |a Includes bibliographical references and index. | ||
| 520 | |a "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"-- |c Provided by publisher | ||
| 588 | 0 | |a Print version record. | |
| 505 | 0 | |a Cover; Half-title; Title page; Copyright information; Dedication; Table of contents; List of figures; List of tables; Preface; List of commonly used abbreviations and key terms; 1 The rise of the value-added tax; 1 What lies behind the remarkable rise of the VAT?; 2 Overview of the book; 2.1 Part I -- The rise of the value-added tax -- Exploring the gap between expectation and delivery; 2.2 Part II -- Explaining the rise of the VAT; 2.3 Part III -- Case studies on the real-world challenges of VAT reform; Part I The rise of the value-added tax -- Exploring the gap between expectation and delivery | |
| 505 | 8 | |a 2 An introduction to the good VAT1 Defining the good VAT; 2 Measuring the merits of the good VAT; 2.1 Consumption is the preferred tax base; 2.2 The good VAT measured against public finance criteria; 2.2.1 Revenue generation; 2.2.2 Neutrality; 2.2.3 Efficiency; 2.2.4 Growth; 2.2.5 Simplicity; 2.2.6 Equity; 3 Prescribing the good VAT -- A comparison with other VAT alternatives; 4 Norm 1 -- A broad consumption base at a single rate with minimal exclusions; 4.1 Extend the good VAT through all stages of the production and distribution chain; 4.2 Maintain a broad VAT base with minimal exclusions | |
| 505 | 8 | |a 4.2.1 Methods to exclude -- Exemption of select goods and services4.2.2 Methods to exclude -- Zero-rating of goods and services; 4.2.3 Methods to exclude -- Removal or exemption of certain entities from VAT registration; 4.2.3.1 Exempting by size -- VAT threshold; 4.2.3.2 Exemption by function; 4.2.4 Avoid or minimise equity-based exclusions; 4.2.5 Introduce exclusions into the good VAT base only when it is necessary to do so; 4.2.5.1 Financial services; 4.3 Levy the VAT at a single rate; 5 Norm 2 -- Calculation of VAT liability using the invoice-credit mechanism | |
| 505 | 8 | |a 5.1 Operation of the invoice-credit mechanism5.2 The advantages of the invoice-credit method over other methods; 6 Norm 3 -- Levying VAT on a destination basis; 7 Conclusion; 3 An introduction to the many real VATs in existence; 1 Defining real VATs; 2 Measuring the merits of real VATs; 2.1 Preference for consumption; 2.2 Revenue generation; 2.3 Neutrality; 2.4 Efficiency; 2.5 Growth; 2.6 Simplicity; 2.7 Equity; 3 Assessing real VATs against the three design norms of the good VAT; 4 Norm 1 -- A broad consumption base at a single rate with minimal exclusions | |
| 505 | 8 | |a 4.1 Most real VATs do not reach a broad consumption base4.2 Most real VATs have multiple exclusions to their base; 4.2.1 Form of exclusion; 4.2.2 Content of exclusions; 4.2.3 Equity-based exclusions are common in real VATs; 4.2.4 Most real VATs exempt financial supplies, although the responses vary; 4.3 Many real VATs are levied at multiple rates; 4.4 The impact of departures from norm 1 on the incidence of real VATs; 5 Norm 2 -- Calculation of VAT liability using the invoice-credit mechanism; 5.1 Denials and delays in the payment of refunds; 5.2 VAT Fraud and Avoidance | |
| 546 | |a English. | ||
| 590 | |a eBooks on EBSCOhost |b EBSCO eBook Subscription Academic Collection - Worldwide | ||
| 650 | 0 | |a Value-added tax. | |
| 650 | 0 | |a Value-added tax |x Law and legislation. | |
| 650 | 0 | |a Value-added tax |z Australia |v Case studies. | |
| 650 | 0 | |a Value-added tax |z United States |v Case studies. | |
| 650 | 6 | |a Taxe à la valeur ajoutée. | |
| 650 | 6 | |a Taxe à la valeur ajoutée |z Australie |v Études de cas. | |
| 650 | 6 | |a Taxe à la valeur ajoutée |z États-Unis |v Études de cas. | |
| 650 | 7 | |a LAW |x Taxation. |2 bisacsh | |
| 650 | 7 | |a BUSINESS & ECONOMICS |x Public Finance. |2 bisacsh | |
| 650 | 7 | |a Value-added tax. |2 fast |0 (OCoLC)fst01163890 | |
| 650 | 7 | |a Value-added tax |x Law and legislation. |2 fast |0 (OCoLC)fst01163897 | |
| 651 | 7 | |a Australia. |2 fast |0 (OCoLC)fst01204543 | |
| 651 | 7 | |a United States. |2 fast |0 (OCoLC)fst01204155 | |
| 655 | 7 | |a Case studies. |2 fast |0 (OCoLC)fst01423765 | |
| 776 | 0 | 8 | |i Print version: |a James, Kathryn (College teacher). |t Rise of the value-added tax |z 9781107044128 |w (DLC) 2014021010 |w (OCoLC)884305031 |
| 830 | 0 | |a Cambridge tax law series. | |
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