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Author: Michael Lang
Publisher: IBFD
Published: 2009
Total Pages: 1341
ISBN-13: 908722060X
DOWNLOAD EBOOK →This book provides a comprehensive in-depth analysis of the similarities and differences between consumption taxes and direct taxes. Fifty contributions are included, written by academics, practitioners and representatives from several international tax administrations and institutions.
Author: Thomas Ecker
Publisher: IBFD
Published: 2013
Total Pages: 493
ISBN-13: 908722172X
DOWNLOAD EBOOK →Given the increasing problem of double taxation concerning value added tax (VAT)/goods and services tax (GST) and the resulting constraints to international trade, it is time for the international community to take action. This book analyses the phenomenon of VAT/GST double taxation and possible remedies. VAT/GST treaties would be one of them. But how should one design a VAT/GST treaty? To what extent do existing income tax treaties already apply to VAT/GST? Can income tax treaties simply be extended to VAT/GST or is there a need for a separate, independent VAT/GST treaty? Can the concepts, functioning, and structure of income tax treaties be used for VAT/GST purposes? What are possible alternatives? What should the scope of a VAT/GST treaty be? How can taxing rights be allocated between the parties to a treaty?
Author: United States. Congress. Joint Economic Committee
Publisher:
Published: 1972
Total Pages: 238
ISBN-13:
DOWNLOAD EBOOK →Author: Henry J. Aaron
Publisher:
Published: 1981
Total Pages: 136
ISBN-13:
DOWNLOAD EBOOK →Monograph of conference papers providing a comparison of value added tax experiences and fiscal policy issues in six Western European countries - discusses transition to VAT and current structures, tax collection, income distribution effects, economic implications for consumer expenditure, consumer prices, trade, investment, etc., and lessons for the USA. References and statistical tables. List of participants. Conference held in Washington 1980 Oct.
Author: Mohan Prasad Shrivastava
Publisher: APH Publishing
Published: 2004
Total Pages: 294
ISBN-13: 9788176486613
DOWNLOAD EBOOK →This Timely Book Is Designed To Improve The Quality And Concept Of The Indian Tax System By Covering All The Relevant Issues.
Author: Caren Grown
Publisher: IDRC
Published: 2010
Total Pages: 349
ISBN-13: 0415568226
DOWNLOAD EBOOK →Around the world, there are concerns that many tax codes are biased against women, and that contemporary tax reforms tend to increase the incidence of taxation on the poorest women while failing to generate enough revenue to fund the programs needed to improve these women's lives. Because taxes are the key source of revenue governments themselves raise, understanding the nature and composition of taxation and current tax reform efforts is key to reducing poverty, providing sufficient revenue for public expenditure, and achieving social justice. This is the first book to systematically examine gender and taxation within and across countries at different levels of development. It presents original research on the gender dimensions of personal income taxes, and value-added, excise, and fuel taxes in Argentina, Ghana, India, Mexico, Morocco, South Africa, Uganda and the United Kingdom. This book will be of interest to postgraduates and researchers studying Public Finance, International Economics, Development Studies, Gender Studies, and International Relations, among other disciplines.
Author: Adrian Ogley
Publisher:
Published: 1998
Total Pages: 239
ISBN-13: 9780952044215
DOWNLOAD EBOOK →He is also the author of "Principles of International Tax".
