Systems of General Sales Taxation

ebook Theory, Policy and Practice · Series on International Taxation

By Robert F. van Brederode

cover image of Systems of General Sales Taxation

Sign up to save your library

With an OverDrive account, you can save your favorite libraries for at-a-glance information about availability. Find out more about OverDrive accounts.

   Not today

Find this title in Libby, the library reading app by OverDrive.

Download Libby on the App Store Download Libby on Google Play

Search for a digital library with this title

Title found at these libraries:

Library Name Distance
Loading...
Sales taxes − including gross receipt taxes, retail sales taxes and value added taxes − are a key part of the fiscal revenue of many countries. Given an increasingly global economy − and the recent stresses to which it's been subjected − many issues come into play in connection with the legal, tax policy and economic implications presented by the taxation of international transactions. This thoughtful work begins with the basics and approaches sales taxation from a number of different aspects. It provides in-depth economic analysis (for non-economists) of all the taxes covered, including tax shifting, tax incidence, the economic effect of reduced rates and exemptions, tax accumulation, regressivity, and the Laffer curve approach. In addition, it offers a tax policy approach in regard to specific economic sectors such as the treatment of small enterprises, financial services, and real property. This highly useful reference employs a comparative focus as well, especially where US sales tax is contrasted to EU VAT (e.g., in regard of e-commerce and the treatment of capital goods). Last but not least, the work offers insightful legal analysis in such key areas as cross-border transactions and US constitutional restraints.
Systems of General Sales Taxation