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Author : Kathryn James
Release : 2015-04-30
Genre : Business & Economics
Kind : eBook
Book Rating : 12X/5 ( reviews)
Book Synopsis The Rise of the Value-Added Tax by : Kathryn James
Download or read book The Rise of the Value-Added Tax written by Kathryn James. This book was released on 2015-04-30. Available in PDF, EPUB and Kindle. Book excerpt: Explores how the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments.
Author : Kathryn James
Release : 2015-04-30
Genre : Law
Kind : eBook
Book Rating : 150/5 ( reviews)
Book Synopsis The Rise of the Value-Added Tax by : Kathryn James
Download or read book The Rise of the Value-Added Tax written by Kathryn James. This book was released on 2015-04-30. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author : Kathryn James (College teacher)
Release : 2015
Genre : Value-added tax
Kind : eBook
Book Rating : 397/5 ( reviews)
Book Synopsis The Rise of the Value-added Tax by : Kathryn James (College teacher)
Download or read book The Rise of the Value-added Tax written by Kathryn James (College teacher). This book was released on 2015. Available in PDF, EPUB and Kindle. Book excerpt: "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"--
Author : Mr.Santiago Acosta Ormaechea
Release : 2019-05-07
Genre : Business & Economics
Kind : eBook
Book Rating : 18X/5 ( reviews)
Book Synopsis The Value Added Tax and Growth: Design Matters by : Mr.Santiago Acosta Ormaechea
Download or read book The Value Added Tax and Growth: Design Matters written by Mr.Santiago Acosta Ormaechea. This book was released on 2019-05-07. Available in PDF, EPUB and Kindle. Book excerpt: Does the design of a tax matter for growth? Assembling a novel dataset for 30 OECD countries over the 1970-2016 period, this paper examines whether the value added tax (VAT) may have different effects on long-run growth depending on whether it is raised through the standard rate or through C-efficiency (a measure of the departure of the VAT from a perfectly enforced tax levied at a single rate on all consumption). Our key findings are twofold. First, for a given total tax revenue, a rise in the VAT, financed by a fall in income taxes, promotes growth only when the VAT is raised through C-efficiency. Second, for a given VAT revenue, a rise in Cefficiency, offset by a fall in the standard rate, also promotes growth. The implication is thus that in OECD countries broadening the VAT base through fewer reduced rates and exemptions is more conducive to higher long-run growth than a rise in the standard rate.
Author :
Release : 2011
Genre : Sales tax
Kind : eBook
Book Rating : 181/5 ( reviews)
Book Synopsis The VAT Reader by :
Download or read book The VAT Reader written by . This book was released on 2011. Available in PDF, EPUB and Kindle. Book excerpt:
