Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

"The papers in this volume reflect David F. Bradford's dual experience as a theoretical economist and as Deputy Assistant Secretary of the United States Treasury for Tax Policy and Director of the Treasury's Office of Tax Analysis. While as the Treasury, Bradford was involved in producing the 1977 report entitled Blueprints for Basic Tax Reform. Blueprints describes two models for fundamental income tax reform. Eventually Bradford became convinced that the politically unpopular consumption-based model was the superior one. Since leaving the Treasury, much of his professional focus has been on economic analysis of the income tax system and on tax policy advocacy." "This book is divided into four parts. Part I covers the broad issues involved in comparing income to consumption as a tax base. Part II, which presents some of the most interesting analytical challenges concerning income and consumption taxes, contains the most technical papers in the collection. Part III addresses the potential deployment of the consumption approach to taxation. Moving in another direction, Part IV focuses on savings and investment, in particular the gap between the statistical evidence of rates of saving and investment and the economic theory that describes this behavior."--Jacket.

Income tax --- Spendings tax --- Taxation of articles of consumption --- Saving and investment --- Consumption (Economics) --- Excise --- Taxation of consumer goods --- Indirect taxation --- Octroi --- Taxation

Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

Spendings tax --- Value-added tax --- Taxation of articles of consumption --- Income tax --- Public Finance --- Political Science --- Law, Politics & Government --- Consumption (Economics) --- Excise --- Taxation of consumer goods --- Indirect taxation --- Octroi --- Taxation

Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

H. Fehr / C. Rosenberg / W. Wiegard, Quantitative Aspekte einer Harmonisierung der Umsatzsteuern in der EG - R. Caesar, Kreditoperationen im Finanzsystem der EG - H. Grossekettler, Der Budgetierungsprozeß in der EG. Analyse und Kritik aus ökonomischer Sicht.

AA / International- internationaal --- 334.151.3 --- EG : begrotings- en belastingpolitiek. --- Budget --- Credit --- Finance --- Sales tax --- Purchase tax --- Retail sales tax --- Sales --- Taxation of sales --- Luxuries --- Taxation --- Taxation of articles of consumption --- Spendings tax --- Turnover tax --- Use tax --- Borrowing --- Money --- Loans --- EG : begrotings- en belastingpolitiek --- Use tax.

Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

This book integrates legal, economic, and administrative materials about value added tax. Its principal purpose is to provide comprehensive teaching tools - laws, cases, analytical exercises, and questions drawn from the experience of countries and organizations from all areas of the world. It also serves as a resource for tax practitioners and government officials that must grapple with issues under their VAT or their prospective VAT. The comparative presentation of this volume offers an analysis of policy issues relating to tax structure and tax base as well as insights into how cases arising out of VAT disputes have been resolved. The authors have expanded the coverage to include new VAT related developments in Europe, Asia, Africa and Australia. A chapter on financial services has been added as well as an analysis of significant new cases.

Value-added tax --- Spendings tax --- Taxation of articles of consumption --- Law and legislation --- Impôt sur la dépense --- Impôt sur la consommation --- 351.713*22 --- 351.713*22 Btw --- Impôt sur la dépense --- Impôt sur la consommation --- 336.2 --- 336.2 Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief --- 336.2 Belastingsakkoorden. Belastingswezen --- Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief --- Belastingsakkoorden. Belastingswezen --- Btw --- Law and legislation. --- Taxe à la valeur ajoutée --- Droit --- Value-added tax. --- Added-value tax --- Goods and services tax --- GST (Goods and services tax) --- Tax on added value --- VAT (Value-added tax) --- Sales tax --- Law --- General and Others --- Value-added tax - Law and legislation --- Spendings tax - Law and legislation --- Taxation of articles of consumption - Law and legislation --- Japon --- Nouvelle-Zélande --- Afrique du Sud --- Australie --- Etats-Unis --- Royaume-Uni --- Chine --- Canada --- Brésil --- Inde --- Singapour --- Israël --- Italie

Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

Tax expenditures --- Income tax --- Goods and services tax --- Dépenses fiscales --- Impôt sur le revenu --- Taxe sur les produits et services --- Income tax. --- Tax expenditures. --- Canada. --- Personal income tax --- Taxable income --- Taxation of income --- Tax preferences --- Tax subsidies --- Canada --- Canadae --- Ceanada --- Chanada --- Chanadey --- Dominio del Canadá --- Dominion of Canada --- Kʻaenada --- Kanada --- Ḳanadah --- Kanadaja --- Kanadas --- Ḳanade --- Kanado --- Kanakā --- Province of Canada --- Republica de Canadá --- Yn Chanadey --- Direct taxation --- Internal revenue --- Progressive taxation --- Tithes --- Wages --- Tax incentives --- Taxation --- Canada (Province) --- Dominio del Canad --- Kanak --- Republica de Canad --- Value-added tax --- Use tax --- Steuersystem. --- Steuerbegünstigung. --- Umsatzsteuer. --- Einkommensteuer. --- Kanada. --- Use tax. --- Value-added tax. --- Added-value tax --- GST (Goods and services tax) --- Tax on added value --- VAT (Value-added tax) --- Sales tax --- Taxation of use --- Taxation of articles of consumption --- Jianada --- Kaineḍā