The Rise of the Value-Added Tax

By:

Kathryn James

Format:

Hardback

Series:

Cambridge Tax Law Series

Show Hide Adult Content

$330.00

Available from supplier

Usually ships in 3-4 weeks

0 in Trolley

Price Match

Wrap this item as a gift ($5.90) - add a free gift card on the next page

Free Delivery with Primate

Join Now

Free 14 day free trial, cancel anytime.

Buy Now, Pay Later with:

4 payments of $82.50 with Afterpay Learn more

6 weekly interest-free payments of $55.00 with Laybuy Learn more

Availability

Delivering to:

Estimated arrival:

Around 12-24 June using International Courier

Description

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 Biography:

Kathryn James is a lecturer in the faculty of law at Monash University. She researches in the field of comparative tax law and policy, with particular emphasis on value-added tax. She has published in a number of leading journals, including the British Tax Review and Theoretical Inquiries in the Law.

Release date NZ

April 30th, 2015

Author

Kathryn James

Audience

Professional & Vocational

Illustrations

18 Tables, unspecified; 7 Line drawings, unspecified

Pages

496

Series

Cambridge Tax Law Series

Dimensions

152x229x27

ISBN-13

9781107044128

Product ID

22446094

Customer reviews

Nobody has reviewed this product yet. You could be the first!

Write a Review

Marketplace listings

There are no Marketplace listings available for this product currently.
Already own it? Create a free listing and pay just 9% commission when it sells!

Sell Yours Here