The rise of the value-added tax /
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| Format: | eBook |
| Language: | English |
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New York, NY :
Cambridge University Press,
2015.
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| Series: | Cambridge tax law series.
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| Online Access: | Connect to the full text of this electronic book |
Table of Contents:
- Machine generated contents note: 1. The rise of the value-added tax; Part I. The Rise of the Value-Added Tax
- Exploring the Gap between Expectation and Delivery: 2. An introduction to the good VAT; 3. An introduction to the many real VATs in existence; Part II. Explaining the Rise of the VAT: 4. The conventional approach to explaining the rise of the VAT; 5. Toward an alternative approach to explaining the rise of the VAT; Part III. Case Studies on the Real-World Challenges of VAT Reform: 6. Australia; 7. The United States; 8. Conclusions on the rise of the value-added tax.