Value added tax : a comparative approach /
Alan Schenk, Oliver Oldman.
- [Rev. ed.]
- Cambridge ; New York : Cambridge University Press, 2007.
- xxxiii, 532 p. : ill. ; 24 cm.
- Cambridge tax law series. .
Includes bibliographical references and index.
Survey of taxes on consumption and income, and introduction to value added tax -- Forms of consumption-based taxes and altering the tax base -- Varieties of VAT in use -- Registration, taxpayer, and taxable business activity -- Taxable supplies of goods and services, and tax invoices -- The tax credit mechanism --Introduction to cross-border aspects of VAT -- Timing and valuation rules -- Zero rating and exemptions and government entities and non-profit organizations -- Gambling and financial services (other than insurance) -- Insurance -- Inter-jurisdictional aspects of VAT in federal countries and common markets -- Real property -- Proposals for U.S. tax on consumption.
0521851122 9780521851121 0521616565 9780521616560
Valueadded tax--Law and legislation Spendings tax--Law and legislation Taxation of articles of consumption--Law and legislation