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Value Added Tax and Direct Taxation
This book provides the first comprehensive in-depth analysis of the similarities and differences between consumption taxes and direct taxes.
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- Title:
Value Added Tax and Direct Taxation
- Editor(s):
- Michael Lang, Peter Melz et al
- Date of publication:
December 2009
- ISBN:
978-90-8722-060-0
- Type of publication:
Print Book
- Number of pages:
1,296
- Terms:
Shipping fees apply. View shipping information
- Price:
- EUR 190 / USD 245 (VAT excl.)
- tab_1
- Title:
Value Added Tax and Direct Taxation
- Author(s):
- Michael Lang, Peter Melz et al
- Date of publication:
December 2009
- ISBN:
978-90-8722-060-0
- Type of publication:
Online Book
- Number of pages:
1,296
- Access:
Up to five users. View purchase information
- Price:
- EUR 190 / USD 245 (VAT excl.)
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- Order both the print and an electronic version of the book and receive a 20% discount on each format. The discount is calculated automatically in your shopping cart.
- Bulk discounts apply on orders of 11 or more books of the same format (this applies to each of the formats). The offer is not valid for resellers.
- Students are entitled to a 50% discount on IBFD books (valid student card required).
To obtain bulk or student discounts, contact Customer Support.
- Value Added Tax and Direct Taxation
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Why this book?
Consumption taxes (such as value added tax (VAT) or good and services sales tax (GST)) are generally very different from direct taxes. For this reason, research in the two areas of tax law has for the past decades generally been compartmentalized. Using consumption taxes as its starting point, this book aims to build a bridge between consumption taxes and direct taxes.Download
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This book provides the first comprehensive in-depth analysis of the similarities and differences between consumption taxes and direct taxes. Fifty contributions are included, written by distinguished academics, practitioners and representatives from several international tax administrations and institutions.
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Main contents
- VAT/GST and Direct Taxes: Different Purposes
- A Primer on VAT as Perceived by Lawyers, Economists and Accountants
- VAT/GST and Direct Taxes: How Can We Distinguish Them
- Neutrality in VAT
- The Principal of Neutrality
- Worldwide Versus Territorial Tax Systems: Comparisons of Value Added Tax and Income Tax
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