The rise of the value-added tax /:
"This book explores one of the most significant trends in the evolution of global tax systems by asking how, within less than half a century, the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments. Despite its significance...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
New York, NY :
Cambridge University Press,
2015.
|
| Schriftenreihe: | Cambridge tax law series.
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | "This book explores one of the most significant trends in the evolution of global tax systems by asking how, within less than half a century, the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments. Despite its significance, very little is known about why so many countries have adopted the VAT and, in particular, why different countries adopt the types of VAT that they do. The popular mythology provides that the merits of the VAT have underpinned its global spread; however, this book contends that much scholarship confuses the question of why the VAT has risen to dominance with the issue of what makes a good VAT. This book combines policy and legal analysis to propose a new way of understanding the rise of this important revenue instrument so as to better reflect the realities of the VATs that are actually implemented"-- |
| Beschreibung: | 1 online resource |
| Bibliographie: | Includes bibliographical references and index. |
| ISBN: | 9781316247716 1316247716 9781107358522 1107358523 9781316249611 9781316245828 1316245829 1316249611 1316253392 9781316253397 |
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| 245 | 1 | 4 | |a The rise of the value-added tax / |c Kathryn James, Monash University, Faculty of Law. |
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| 588 | 0 | |a Print version record. | |
| 505 | 0 | |a Cover; Half-title; Title page; Copyright information; Dedication; Table of contents; List of figures; List of tables; Preface; List of commonly used abbreviations and key terms; 1 The rise of the value-added tax; 1 What lies behind the remarkable rise of the VAT?; 2 Overview of the book; 2.1 Part I -- The rise of the value-added tax -- Exploring the gap between expectation and delivery; 2.2 Part II -- Explaining the rise of the VAT; 2.3 Part III -- Case studies on the real-world challenges of VAT reform; Part I The rise of the value-added tax -- Exploring the gap between expectation and delivery | |
| 505 | 8 | |a 2 An introduction to the good VAT1 Defining the good VAT; 2 Measuring the merits of the good VAT; 2.1 Consumption is the preferred tax base; 2.2 The good VAT measured against public finance criteria; 2.2.1 Revenue generation; 2.2.2 Neutrality; 2.2.3 Efficiency; 2.2.4 Growth; 2.2.5 Simplicity; 2.2.6 Equity; 3 Prescribing the good VAT -- A comparison with other VAT alternatives; 4 Norm 1 -- A broad consumption base at a single rate with minimal exclusions; 4.1 Extend the good VAT through all stages of the production and distribution chain; 4.2 Maintain a broad VAT base with minimal exclusions | |
| 505 | 8 | |a 4.2.1 Methods to exclude -- Exemption of select goods and services4.2.2 Methods to exclude -- Zero-rating of goods and services; 4.2.3 Methods to exclude -- Removal or exemption of certain entities from VAT registration; 4.2.3.1 Exempting by size -- VAT threshold; 4.2.3.2 Exemption by function; 4.2.4 Avoid or minimise equity-based exclusions; 4.2.5 Introduce exclusions into the good VAT base only when it is necessary to do so; 4.2.5.1 Financial services; 4.3 Levy the VAT at a single rate; 5 Norm 2 -- Calculation of VAT liability using the invoice-credit mechanism | |
| 505 | 8 | |a 5.1 Operation of the invoice-credit mechanism5.2 The advantages of the invoice-credit method over other methods; 6 Norm 3 -- Levying VAT on a destination basis; 7 Conclusion; 3 An introduction to the many real VATs in existence; 1 Defining real VATs; 2 Measuring the merits of real VATs; 2.1 Preference for consumption; 2.2 Revenue generation; 2.3 Neutrality; 2.4 Efficiency; 2.5 Growth; 2.6 Simplicity; 2.7 Equity; 3 Assessing real VATs against the three design norms of the good VAT; 4 Norm 1 -- A broad consumption base at a single rate with minimal exclusions | |
| 505 | 8 | |a 4.1 Most real VATs do not reach a broad consumption base4.2 Most real VATs have multiple exclusions to their base; 4.2.1 Form of exclusion; 4.2.2 Content of exclusions; 4.2.3 Equity-based exclusions are common in real VATs; 4.2.4 Most real VATs exempt financial supplies, although the responses vary; 4.3 Many real VATs are levied at multiple rates; 4.4 The impact of departures from norm 1 on the incidence of real VATs; 5 Norm 2 -- Calculation of VAT liability using the invoice-credit mechanism; 5.1 Denials and delays in the payment of refunds; 5.2 VAT Fraud and Avoidance | |
| 546 | |a English. | ||
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| 650 | 6 | |a Taxe à la valeur ajoutée. | |
| 650 | 6 | |a Taxe à la valeur ajoutée |z Australie |v Études de cas. | |
| 650 | 6 | |a Taxe à la valeur ajoutée |z États-Unis |v Études de cas. | |
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| contents | Cover; Half-title; Title page; Copyright information; Dedication; Table of contents; List of figures; List of tables; Preface; List of commonly used abbreviations and key terms; 1 The rise of the value-added tax; 1 What lies behind the remarkable rise of the VAT?; 2 Overview of the book; 2.1 Part I -- The rise of the value-added tax -- Exploring the gap between expectation and delivery; 2.2 Part II -- Explaining the rise of the VAT; 2.3 Part III -- Case studies on the real-world challenges of VAT reform; Part I The rise of the value-added tax -- Exploring the gap between expectation and delivery 2 An introduction to the good VAT1 Defining the good VAT; 2 Measuring the merits of the good VAT; 2.1 Consumption is the preferred tax base; 2.2 The good VAT measured against public finance criteria; 2.2.1 Revenue generation; 2.2.2 Neutrality; 2.2.3 Efficiency; 2.2.4 Growth; 2.2.5 Simplicity; 2.2.6 Equity; 3 Prescribing the good VAT -- A comparison with other VAT alternatives; 4 Norm 1 -- A broad consumption base at a single rate with minimal exclusions; 4.1 Extend the good VAT through all stages of the production and distribution chain; 4.2 Maintain a broad VAT base with minimal exclusions 4.2.1 Methods to exclude -- Exemption of select goods and services4.2.2 Methods to exclude -- Zero-rating of goods and services; 4.2.3 Methods to exclude -- Removal or exemption of certain entities from VAT registration; 4.2.3.1 Exempting by size -- VAT threshold; 4.2.3.2 Exemption by function; 4.2.4 Avoid or minimise equity-based exclusions; 4.2.5 Introduce exclusions into the good VAT base only when it is necessary to do so; 4.2.5.1 Financial services; 4.3 Levy the VAT at a single rate; 5 Norm 2 -- Calculation of VAT liability using the invoice-credit mechanism 5.1 Operation of the invoice-credit mechanism5.2 The advantages of the invoice-credit method over other methods; 6 Norm 3 -- Levying VAT on a destination basis; 7 Conclusion; 3 An introduction to the many real VATs in existence; 1 Defining real VATs; 2 Measuring the merits of real VATs; 2.1 Preference for consumption; 2.2 Revenue generation; 2.3 Neutrality; 2.4 Efficiency; 2.5 Growth; 2.6 Simplicity; 2.7 Equity; 3 Assessing real VATs against the three design norms of the good VAT; 4 Norm 1 -- A broad consumption base at a single rate with minimal exclusions 4.1 Most real VATs do not reach a broad consumption base4.2 Most real VATs have multiple exclusions to their base; 4.2.1 Form of exclusion; 4.2.2 Content of exclusions; 4.2.3 Equity-based exclusions are common in real VATs; 4.2.4 Most real VATs exempt financial supplies, although the responses vary; 4.3 Many real VATs are levied at multiple rates; 4.4 The impact of departures from norm 1 on the incidence of real VATs; 5 Norm 2 -- Calculation of VAT liability using the invoice-credit mechanism; 5.1 Denials and delays in the payment of refunds; 5.2 VAT Fraud and Avoidance |
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| spelling | James, Kathryn (College teacher), author. https://id.oclc.org/worldcat/entity/E39PCjGyD3MMPpcmDbGP38CDHK http://id.loc.gov/authorities/names/nb2013020467 The rise of the value-added tax / Kathryn James, Monash University, Faculty of Law. New York, NY : Cambridge University Press, 2015. 1 online resource text txt rdacontent computer c rdamedia online resource cr rdacarrier Cambridge tax law series Includes bibliographical references and index. "This book explores one of the most significant trends in the evolution of global tax systems by asking how, within less than half a century, the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments. Despite its significance, very little is known about why so many countries have adopted the VAT and, in particular, why different countries adopt the types of VAT that they do. The popular mythology provides that the merits of the VAT have underpinned its global spread; however, this book contends that much scholarship confuses the question of why the VAT has risen to dominance with the issue of what makes a good VAT. This book combines policy and legal analysis to propose a new way of understanding the rise of this important revenue instrument so as to better reflect the realities of the VATs that are actually implemented"-- Provided by publisher Print version record. Cover; Half-title; Title page; Copyright information; Dedication; Table of contents; List of figures; List of tables; Preface; List of commonly used abbreviations and key terms; 1 The rise of the value-added tax; 1 What lies behind the remarkable rise of the VAT?; 2 Overview of the book; 2.1 Part I -- The rise of the value-added tax -- Exploring the gap between expectation and delivery; 2.2 Part II -- Explaining the rise of the VAT; 2.3 Part III -- Case studies on the real-world challenges of VAT reform; Part I The rise of the value-added tax -- Exploring the gap between expectation and delivery 2 An introduction to the good VAT1 Defining the good VAT; 2 Measuring the merits of the good VAT; 2.1 Consumption is the preferred tax base; 2.2 The good VAT measured against public finance criteria; 2.2.1 Revenue generation; 2.2.2 Neutrality; 2.2.3 Efficiency; 2.2.4 Growth; 2.2.5 Simplicity; 2.2.6 Equity; 3 Prescribing the good VAT -- A comparison with other VAT alternatives; 4 Norm 1 -- A broad consumption base at a single rate with minimal exclusions; 4.1 Extend the good VAT through all stages of the production and distribution chain; 4.2 Maintain a broad VAT base with minimal exclusions 4.2.1 Methods to exclude -- Exemption of select goods and services4.2.2 Methods to exclude -- Zero-rating of goods and services; 4.2.3 Methods to exclude -- Removal or exemption of certain entities from VAT registration; 4.2.3.1 Exempting by size -- VAT threshold; 4.2.3.2 Exemption by function; 4.2.4 Avoid or minimise equity-based exclusions; 4.2.5 Introduce exclusions into the good VAT base only when it is necessary to do so; 4.2.5.1 Financial services; 4.3 Levy the VAT at a single rate; 5 Norm 2 -- Calculation of VAT liability using the invoice-credit mechanism 5.1 Operation of the invoice-credit mechanism5.2 The advantages of the invoice-credit method over other methods; 6 Norm 3 -- Levying VAT on a destination basis; 7 Conclusion; 3 An introduction to the many real VATs in existence; 1 Defining real VATs; 2 Measuring the merits of real VATs; 2.1 Preference for consumption; 2.2 Revenue generation; 2.3 Neutrality; 2.4 Efficiency; 2.5 Growth; 2.6 Simplicity; 2.7 Equity; 3 Assessing real VATs against the three design norms of the good VAT; 4 Norm 1 -- A broad consumption base at a single rate with minimal exclusions 4.1 Most real VATs do not reach a broad consumption base4.2 Most real VATs have multiple exclusions to their base; 4.2.1 Form of exclusion; 4.2.2 Content of exclusions; 4.2.3 Equity-based exclusions are common in real VATs; 4.2.4 Most real VATs exempt financial supplies, although the responses vary; 4.3 Many real VATs are levied at multiple rates; 4.4 The impact of departures from norm 1 on the incidence of real VATs; 5 Norm 2 -- Calculation of VAT liability using the invoice-credit mechanism; 5.1 Denials and delays in the payment of refunds; 5.2 VAT Fraud and Avoidance English. Value-added tax. http://id.loc.gov/authorities/subjects/sh85141932 Value-added tax Law and legislation. http://id.loc.gov/authorities/subjects/sh85141933 Value-added tax Australia Case studies. Value-added tax United States Case studies. Taxe à la valeur ajoutée. Taxe à la valeur ajoutée Australie Études de cas. Taxe à la valeur ajoutée États-Unis Études de cas. LAW Taxation. bisacsh BUSINESS & ECONOMICS Public Finance. bisacsh Value-added tax fast Value-added tax Law and legislation fast Australia fast https://id.oclc.org/worldcat/entity/E39QbtfRv8PPH7gCqhkJ8DK8bM United States fast https://id.oclc.org/worldcat/entity/E39PBJtxgQXMWqmjMjjwXRHgrq Electronic books. Case studies fast Print version: James, Kathryn (College teacher). Rise of the value-added tax 9781107044128 (DLC) 2014021010 (OCoLC)884305031 Cambridge tax law series. http://id.loc.gov/authorities/names/no2006134461 FWS01 ZDB-4-EBA FWS_PDA_EBA https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=961379 Volltext |
| spellingShingle | James, Kathryn (College teacher) The rise of the value-added tax / Cambridge tax law series. Cover; Half-title; Title page; Copyright information; Dedication; Table of contents; List of figures; List of tables; Preface; List of commonly used abbreviations and key terms; 1 The rise of the value-added tax; 1 What lies behind the remarkable rise of the VAT?; 2 Overview of the book; 2.1 Part I -- The rise of the value-added tax -- Exploring the gap between expectation and delivery; 2.2 Part II -- Explaining the rise of the VAT; 2.3 Part III -- Case studies on the real-world challenges of VAT reform; Part I The rise of the value-added tax -- Exploring the gap between expectation and delivery 2 An introduction to the good VAT1 Defining the good VAT; 2 Measuring the merits of the good VAT; 2.1 Consumption is the preferred tax base; 2.2 The good VAT measured against public finance criteria; 2.2.1 Revenue generation; 2.2.2 Neutrality; 2.2.3 Efficiency; 2.2.4 Growth; 2.2.5 Simplicity; 2.2.6 Equity; 3 Prescribing the good VAT -- A comparison with other VAT alternatives; 4 Norm 1 -- A broad consumption base at a single rate with minimal exclusions; 4.1 Extend the good VAT through all stages of the production and distribution chain; 4.2 Maintain a broad VAT base with minimal exclusions 4.2.1 Methods to exclude -- Exemption of select goods and services4.2.2 Methods to exclude -- Zero-rating of goods and services; 4.2.3 Methods to exclude -- Removal or exemption of certain entities from VAT registration; 4.2.3.1 Exempting by size -- VAT threshold; 4.2.3.2 Exemption by function; 4.2.4 Avoid or minimise equity-based exclusions; 4.2.5 Introduce exclusions into the good VAT base only when it is necessary to do so; 4.2.5.1 Financial services; 4.3 Levy the VAT at a single rate; 5 Norm 2 -- Calculation of VAT liability using the invoice-credit mechanism 5.1 Operation of the invoice-credit mechanism5.2 The advantages of the invoice-credit method over other methods; 6 Norm 3 -- Levying VAT on a destination basis; 7 Conclusion; 3 An introduction to the many real VATs in existence; 1 Defining real VATs; 2 Measuring the merits of real VATs; 2.1 Preference for consumption; 2.2 Revenue generation; 2.3 Neutrality; 2.4 Efficiency; 2.5 Growth; 2.6 Simplicity; 2.7 Equity; 3 Assessing real VATs against the three design norms of the good VAT; 4 Norm 1 -- A broad consumption base at a single rate with minimal exclusions 4.1 Most real VATs do not reach a broad consumption base4.2 Most real VATs have multiple exclusions to their base; 4.2.1 Form of exclusion; 4.2.2 Content of exclusions; 4.2.3 Equity-based exclusions are common in real VATs; 4.2.4 Most real VATs exempt financial supplies, although the responses vary; 4.3 Many real VATs are levied at multiple rates; 4.4 The impact of departures from norm 1 on the incidence of real VATs; 5 Norm 2 -- Calculation of VAT liability using the invoice-credit mechanism; 5.1 Denials and delays in the payment of refunds; 5.2 VAT Fraud and Avoidance Value-added tax. http://id.loc.gov/authorities/subjects/sh85141932 Value-added tax Law and legislation. http://id.loc.gov/authorities/subjects/sh85141933 Value-added tax Australia Case studies. Value-added tax United States Case studies. Taxe à la valeur ajoutée. Taxe à la valeur ajoutée Australie Études de cas. Taxe à la valeur ajoutée États-Unis Études de cas. LAW Taxation. bisacsh BUSINESS & ECONOMICS Public Finance. bisacsh Value-added tax fast Value-added tax Law and legislation fast |
| subject_GND | http://id.loc.gov/authorities/subjects/sh85141932 http://id.loc.gov/authorities/subjects/sh85141933 |
| title | The rise of the value-added tax / |
| title_auth | The rise of the value-added tax / |
| title_exact_search | The rise of the value-added tax / |
| title_full | The rise of the value-added tax / Kathryn James, Monash University, Faculty of Law. |
| title_fullStr | The rise of the value-added tax / Kathryn James, Monash University, Faculty of Law. |
| title_full_unstemmed | The rise of the value-added tax / Kathryn James, Monash University, Faculty of Law. |
| title_short | The rise of the value-added tax / |
| title_sort | rise of the value added tax |
| topic | Value-added tax. http://id.loc.gov/authorities/subjects/sh85141932 Value-added tax Law and legislation. http://id.loc.gov/authorities/subjects/sh85141933 Value-added tax Australia Case studies. Value-added tax United States Case studies. Taxe à la valeur ajoutée. Taxe à la valeur ajoutée Australie Études de cas. Taxe à la valeur ajoutée États-Unis Études de cas. LAW Taxation. bisacsh BUSINESS & ECONOMICS Public Finance. bisacsh Value-added tax fast Value-added tax Law and legislation fast |
| topic_facet | Value-added tax. Value-added tax Law and legislation. Value-added tax Australia Case studies. Value-added tax United States Case studies. Taxe à la valeur ajoutée. Taxe à la valeur ajoutée Australie Études de cas. Taxe à la valeur ajoutée États-Unis Études de cas. LAW Taxation. BUSINESS & ECONOMICS Public Finance. Value-added tax Value-added tax Law and legislation Australia United States Electronic books. Case studies |
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