MARC Record from Library of Congress

LEADER: 02704cam a22003738i 4500
001 2014021010
003 DLC
005 20150326082404.0
008 140806s2015 nyu 000 0 eng
010 $a 2014021010
020 $a9781107044128 (hardback)
040 $aDLC$beng$erda$cDLC$dDLC
042 $apcc
043 $au-at---$an-us---
050 00 $aHJ5711$b.J36 2015
082 00 $a336.2/714$223
084 $aLAW086000$2bisacsh
100 1 $aJames, Kathryn$c(College teacher)
245 14 $aThe rise of the value-added tax /$cKathryn James, Monash University, Faculty of Law.
263 $a1512
264 1 $aNew York, NY :$bCambridge University Press,$c2015.
300 $apages cm.
336 $atext$2rdacontent
337 $aunmediated$2rdamedia
338 $avolume$2rdacarrier
490 0 $aCambridge tax law series
520 $a"This book explores one of the most significant trends in the evolution of global tax systems by asking how, within less than half a century, the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments. Despite its significance, very little is known about why so many countries have adopted the VAT and, in particular, why different countries adopt the types of VAT that they do. The popular mythology provides that the merits of the VAT have underpinned its global spread; however, this book contends that much scholarship confuses the question of why the VAT has risen to dominance with the issue of what makes a good VAT. This book combines policy and legal analysis to propose a new way of understanding the rise of this important revenue instrument so as to better reflect the realities of the VATs that are actually implemented"--$cProvided by publisher.
505 8 $aMachine 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.
650 0 $aValue-added tax.
650 0 $aValue-added tax$xLaw and legislation.
650 0 $aValue-added tax$zAustralia$vCase studies.
650 0 $aValue-added tax$zUnited States$vCase studies.
650 7 $aLAW / Taxation.$2bisacsh
856 42 $3Cover image$uhttp://assets.cambridge.org/97811070/44128/cover/9781107044128.jpg