Kathryn James

The Rise of the Value-Added Tax

• Gebundenes Buch

Produktbeschreibung

Explores how the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments.

Produktdetails

• Verlag: Cambridge University Press
• Seitenzahl: 496
• Erscheinungstermin: 14. April 2015
• Englisch
• Abmessung: 235mm x 157mm x 31mm
• Gewicht: 864g
• ISBN-13: 9781107044128
• ISBN-10: 110704412X
• Artikelnr.: 41754051

Autorenporträt

Kathryn James is a lecturer in the faculty of law at Monash University. She researches in the field of comparative tax law and policy, with particular emphasis on value-added tax. She has published in a number of leading journals, including the British Tax Review and Theoretical Inquiries in the Law.

Inhaltsangabe

1. The rise of the value-added tax
Part I. The Rise of the Value-Added Tax - Exploring the Gap between Expectation and Delivery: 2. An introduction to the good VAT
3. An introduction to the many real VATs in existence
Part II. Explaining the Rise of the VAT: 4. The conventional approach to explaining the rise of the VAT
5. Toward an alternative approach to explaining the rise of the VAT
Part III. Case Studies on the Real-World Challenges of VAT Reform: 6. Australia
7. The United States
8. Conclusions on the rise of the value-added tax.