Rise of the value-added tax, the
Auteur :
James, Kathryn
Éditeur :
Cambridge University Press
ISBN :
9781107044128
Date de publication :
30 avr. 2015
Dimensions :
22,9 x 15,2 x 2,7 cm
Poids :
830 g
Langue :
Anglais
Pays d'origine :
Grande Bretagne
This book explores how within less than 50 years the value-added tax (VAT) has risen to become one of the world's most dominant revenue instruments. It combines policy and legal analysis to propose a new way of understanding this rise so as to better reflect the realities of the VATs that are actually implemented.