TY - BOOK ID - 50823954 TI - VAT Neutrality PY - 2015 SN - 2879747880 2879747872 9782879747873 PB - Cork : Primento Digital Publishing, DB - UniCat KW - Balance of trade. KW - Sales tax. KW - Value-added tax. KW - France KW - Brésil KW - Nouvelle-Zélande KW - Pologne KW - Suisse KW - Belgique KW - Allemagne KW - Luxembourg KW - Espagne KW - Royaume-Uni UR - https://www.unicat.be/uniCat?func=search&query=sysid:50823954 AB - Most major economies use a value added tax (VAT) which is a derivation of the French 1954 taxe sur la valeur ajoutée. The initial imposition of VAT in France and its spread around the world have been driven by economic reasons. This book focuses on one of these economic triggers: the neutrality of VAT as regards the functioning of the economy. It demonstrates that the reason VAT was chosen in France and why thereafter it spread around the world was because it offered the possibility to collect governmental revenue while allowing the economic forces of the market to interplay without b ER -