Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

'This is one of those rare technical books which has an importance outside its own field' The Daily Telegraph.'One of the most stimulating post-war books on public finance' The Guardian.Part 1 examines the issue of Expenditure Tax in principle and includes chapters on the following:* Income, Expenditure and Taxable Capacity* The Concept of Income in Economic Theory* Taxation and Savings* Taxation and risk-bearing* Taxation and the Incentive to Work* Company Taxation* Taxation and Economic ProgressPart 2 examines the issue of Ex

Taxation. --- Spendings tax. --- Consumption tax --- Expenditure tax --- Taxation of consumption --- Taxation of expenditures --- Taxation of spendings --- Duties --- Fee system (Taxation) --- Tax policy --- Tax reform --- Taxation, Incidence of --- Taxes --- Sales tax --- Taxation --- Finance, Public --- Revenue --- Spendings tax --- E-books

Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

Tax law --- Value-added tax --- -Value-added tax --- -Spendings tax --- -336.271 --- Consumption tax --- Expenditure tax --- Taxation of consumption --- Taxation of expenditures --- Taxation of spendings --- Sales tax --- Taxation --- Added-value tax --- Goods and services tax --- GST (Goods and services tax) --- Tax on added value --- VAT (Value-added tax) --- Law and legislation --- Spendings tax --- -Tax law --- 336.271

Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

Tax reform debates in the United States have focused on the question of whether the existing corporate and individual income tax system should be replaced with some form of a national consumption tax. This book contains essays written by internationally recognized tax experts who describe the current state in economic thinking on the issue of whether fundamental tax reform is preferable to continued incremental reform of the existing income tax. The papers were originally commissioned by the James A. Baker III Institute for Public Policy at Rice University, Houston. The collection covers a range of tax policy issues related to consumption tax reforms, including their economic effects, distributional consequences, effects on administrative and compliance costs, transitional issues and the political aspects of fundamental tax reform, and international comparisons. The book will serve as a comprehensive guide to the ongoing tax reform debate to tax policy makers and the general electorate.

Taxation --- -Income tax --- -Spendings tax --- -336.200973 --- Consumption tax --- Expenditure tax --- Taxation of consumption --- Taxation of expenditures --- Taxation of spendings --- Sales tax --- Personal income tax --- Taxable income --- Taxation of income --- Direct taxation --- Internal revenue --- Progressive taxation --- Tithes --- Wages --- Duties --- Fee system (Taxation) --- Tax policy --- Tax reform --- Taxation, Incidence of --- Taxes --- Finance, Public --- Revenue --- Business, Economy and Management --- Economics --- Income tax --- Spendings tax

Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

The rapid globalisation of trade challenges the operation of consumption tax systems. This publication provides an insight into possible approaches to these challenges and gives information about VAT and excise duty rates.

336.2 --- AA / International- internationaal --- 336.225 --- 336.2 Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief --- 336.2 Belastingsakkoorden. Belastingswezen --- Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief --- Belastingsakkoorden. Belastingswezen --- Omzetbelasting, belasting over de toegevoegde waarde. --- Omzetbelasting, belasting over de toegevoegde waarde --- Spendings tax. --- Consumption tax --- Expenditure tax --- Taxation of consumption --- Taxation of expenditures --- Taxation of spendings --- Sales tax --- Taxation

Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

In this publication, the reader can find information about VAT and excise duty rates in OECD member countries. It provides information about indirect tax topics such as cross border services taxation and financial services. It describes a range of taxation provisions in these countries, such as the taxation of motor vehicles, tobacco and alcoholic beverages.

Sales tax -- OECD countries -- Periodicals. --- Sales tax. --- Spendings tax -- OECD countries -- Periodicals. --- Taxation of articles of consumption -- OECD countries -- Periodicals. --- Value-added tax -- OECD countries -- Periodicals. --- Political Science --- Law, Politics & Government --- Public Finance --- Spendings tax. --- Value-added tax. --- Taxation of articles of consumption. --- Environmental impact charges. --- Eco-taxes --- Ecological taxes --- Ecotaxes --- Effluent charges --- Environmental exploitation charges --- Environmental impact fees --- Environmental taxes --- Green taxes --- Pollution charges --- Consumption (Economics) --- Excise --- Taxation of consumer goods --- Added-value tax --- Goods and services tax --- GST (Goods and services tax) --- Tax on added value --- VAT (Value-added tax) --- Consumption tax --- Expenditure tax --- Taxation of consumption --- Taxation of expenditures --- Taxation of spendings --- Taxation --- User charges --- Indirect taxation --- Octroi --- Sales tax