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Un fantasma blanco recorre la cultura mexicana: el pulque; y de la mano de él (y a veces antes que él), aparece su padre: el maguey. Sus huellas, acumuladas durante siglos, son visibles en las infinitas representaciones de la cultura letrada y de la popular; por ejemplo, en la literatura de los siglos xix y xx, objeto de estudio de este libro. Los tonos de estos registros verbales van desde lo dramático hasta lo trágico, pasando por lo cómico, con un componente irónico casi constante. Quizá conforme cada quien avance en la lectura, vendrán a su mente algunos otros casos donde el pulque y el maguey son protagonistas, porque, como afirma el autor, retomando a Vasconcelos: «Por nuestra raza hablan el pulque y el maguey». A tal grado, que hay quienes proponen, entre las muchas etimologías sobre la palabra «México», la hipótesis de que ésta proviene de las voces nahuas metl (maguey) y xictli (ombligo), así como del sufijo co (lugar); o sea: en el ombligo del maguey. Aunque esta idea es más fantasiosa que científica, ilustra la importancia del pulque y del maguey en nuestra cultura.

Sales tax --- Law and legislation.

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As Alberta scrambles to achieve fiscal sustainability in the face of a dying oil industry, one solution is all but ignored--a sales tax. This book maps out why and how a sales tax can and should be implemented and offers suggestions on structuring a consultative review process, improving democracy, and reducing the volatility of government revenues.

Political economy --- Alberta --- economy --- economics --- politics --- government --- public policy --- debt --- finance --- business --- Calgary --- Canadian politics --- Kevin Taft --- provincial sales tax --- PST --- Sales tax.

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Aus dem Inhalt: Widmann Eigene Umsatzbesteuerung in Abhängigkeit von Verhalten und Verhältnissen des Geschäftspartners – eine Bestandsaufnahme Dürrschmidt Grenzen umsatzsteuerlicher Pflichten des Unternehmers aus verfassungsrechtlicher und unionsrechtlicher Sicht Grube Problemfall: Geschäftsveräußerung im Ganzen Friedrich-Vache Option nach § 9 UStG und deren Widerruf Grünwald Problemfall: Gutschriften, Rechnungsberichtigungen, Compliance Maunz Versagung des Vorsteuerabzugs bei Einbindung in Karussellgeschäft – Zur Umsetzung der Vorgaben des EuGH auf nationaler Ebene Wartenburger Zivilrechtliche Folgeprobleme: Steuerklauseln und zivilrechtliche Ansprüche Reiß Steuerstrafrechtliche Folgenprobleme – Strafrechtliche Aspekte bei EU-grenzüberschreitenden Warenlieferungen (EuGH C-285/09 Rechtssache „R“) Ismer Reformperspektiven

Value-added tax --- Added-value tax --- Goods and services tax --- GST (Goods and services tax) --- Tax on added value --- VAT (Value-added tax) --- Sales tax --- Law and legislation

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Value-added tax (VAT) dominates tax systems around the world. But should every country have a VAT? Is VAT always as good as it could be in economic, equity and administrative terms? In developing and transitional countries the answers to such questions are critical to stability, growth and development. VAT is a critical fiscal tool in most countries. But VAT can sometimes be better designed and almost always better administered. The key questions that must be answered in designing and implementing VAT are essentially the same in all countries. But different tax designs may best suit different countries facing different circumstances. This book reviews experiences with VATs around the world and assesses how the choice of particular design features may affect outcomes in particular contexts.

Value-added tax --- Taxes --- Developing countries --- Added-value tax --- Goods and services tax --- GST (Goods and services tax) --- Tax on added value --- VAT (Value-added tax) --- Sales tax --- Business, Economy and Management --- Economics --- Value-added tax - Developing countries

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Electronic commerce --- Comercio electrónico --- Value-added tax. --- Impuesto al valor agregado. --- Added-value tax --- Goods and services tax --- GST (Goods and services tax) --- Tax on added value --- VAT (Value-added tax) --- Sales tax --- Bit tax --- Taxation. --- Impuestos.