The Rise of the Value-Added Tax
eBook - PDF

The Rise of the Value-Added Tax

  1. English
  2. PDF
  3. Available on iOS & Android
eBook - PDF

The Rise of the Value-Added Tax

About this book

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.

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Yes, you can access The Rise of the Value-Added Tax by Kathryn James in PDF and/or ePUB format, as well as other popular books in Law & Tax Law. We have over one million books available in our catalogue for you to explore.

Information

Publisher
Cambridge University Press
Year
2015
Print ISBN
9781107044128
eBook ISBN
9781316236376
Topic
Law
Subtopic
Tax Law
Index
Law

Table of contents

  1. Cover
  2. Half-title
  3. Title page
  4. Copyright information
  5. Dedication
  6. Table of contents
  7. List of figures
  8. List of tables
  9. Preface
  10. List of commonly used abbreviations and key terms
  11. 1 The rise of the value-added tax
  12. Part I The rise of the value-added tax - Exploring the gap between expectation and delivery
  13. Part II Explaining the rise of the VAT
  14. Part III Case studies on the real-world challenges of VAT reform
  15. Index