Taxing consumption.
This report provides a comprehensive survey of OECD country practices on value added tax over the last two decades as well as an analysis of the policy and practical choices that governments have had to make in taxing goods and services.
| Corporate Author: | |
|---|---|
| Format: | Government Document Book |
| Language: | English |
| Published: |
Paris : Washington, D.C. :
Organisation for Economic Co-operation and Development ; OECD Publications and Information Centre [distributor],
1988.
|
| Subjects: |
| Summary: | This report provides a comprehensive survey of OECD country practices on value added tax over the last two decades as well as an analysis of the policy and practical choices that governments have had to make in taxing goods and services. |
|---|---|
| Physical Description: | 335 pages : illustrations ; 23 cm |
| Bibliography: | Includes bibliographical references (pages 320-329). |
| ISBN: | 9264131604 9789264131606 9264131272 9789264131279 |