Value Added Tax and Direct Taxation

Similarities and Differences

VAT and Direct Taxation

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.  

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


Sample excerpt, including table of contents

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


Richard Thompson Ainsworth, Eleonor Alhager, Kerstin Alvesson, Tomas Balco, Gianluigi Bizioli, Marc Bourgeois, Radu Bufan, Luca Cerioni, Alain Charlet, Pablo Chico, Sijbren Cnossen, Wei Cui, Jeanine Daou-Azzi, Paolo de’ Captani di Vimercate, Thomas Ecker, Joachim Englisch, Nils Eriksen, Rita de la Feria, Carlo Garbarino, Ole Gjems-Onstad, Rodney Govender, Karl-Heinz Haydl, Charles-Albert Helleputte, Walter Hellerstein, Sigrid Hemels, Oskar Henkow, Pedro M. Herrera, Mark Keating, Mark Killer, Caroline Kindl, Georg Kofler, Borbála Kolozs, Ralph Korf, Dimitra Koulouri, Ine Lejeune, Rebecca Millar, Danuše Nerudová, Lesley O’Connell Xego, Aurelian Opre, Andrea Parolini, Davide M. Parrilli, Mie Pelzer, Pasquale Pistone, Dennis Ramsdahl Jensen, Pernilla Rendahl, Jesús Rodríguez, Alan Schenk, M. Sentsova ( Karasseva), Jan Široký, Henrik Stensgaard, David Stevens, Karolina Tetłak, Edoardo Traversa, Michael Tumpel, Ad van Doesum, Gert-Jan van Norden, Axel A. Verstraeten, Carsten Vesterø, Francesca Vitale, Christophe Waerzeggers, Michael Walpole, Felipe Yañez.