Systems of General Sales Taxation

Systems of General Sales Taxation PDF Author: Robert F. W. van Brederode
Publisher: Kluwer Law International B.V.
ISBN: 9041128328
Category : Law
Languages : en
Pages : 402

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Book Description
This book gives and general overview of sales taxes and describes main characteristics of consumption taxation. It also provides an economic analysis of all the taxes covered and related tax issues such as tax shifting, tax incidence, the economic effect of reduced rates and exemptions, tax accumulation, regressivity, and the Laffer curve approach. In addition, it offers a tax policy approach in regard to specific economic sectors such as the treatment of small enterprises, financial services, and real property. The author further focuses on contrasts between US sales tax and European VAT (in regard of e-commerce and the treatment of capital goods). The work also offers legal analysis in areas such as cross-border transactions and US constitutional restraints.

Systems of General Sales Taxation

Systems of General Sales Taxation PDF Author: Robert F. W. van Brederode
Publisher: Kluwer Law International B.V.
ISBN: 9041128328
Category : Law
Languages : en
Pages : 402

Get Book Here

Book Description
This book gives and general overview of sales taxes and describes main characteristics of consumption taxation. It also provides an economic analysis of all the taxes covered and related tax issues such as tax shifting, tax incidence, the economic effect of reduced rates and exemptions, tax accumulation, regressivity, and the Laffer curve approach. In addition, it offers a tax policy approach in regard to specific economic sectors such as the treatment of small enterprises, financial services, and real property. The author further focuses on contrasts between US sales tax and European VAT (in regard of e-commerce and the treatment of capital goods). The work also offers legal analysis in areas such as cross-border transactions and US constitutional restraints.

General Sales Taxation

General Sales Taxation PDF Author: Alfred Grether Buehler
Publisher:
ISBN:
Category : Sales tax
Languages : en
Pages : 404

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Book Description


Understanding General Sales Tax

Understanding General Sales Tax PDF Author:
Publisher:
ISBN:
Category : Sales tax
Languages : en
Pages : 291

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Book Description


General Sales Taxation in Florida

General Sales Taxation in Florida PDF Author: Le Roy Lillard Qualls
Publisher: Hassell Street Press
ISBN: 9781019359518
Category :
Languages : en
Pages : 0

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Book Description
This book provides a comprehensive guide to the sales tax system in Florida. Le Roy Lillard Qualls offers clear explanations of the laws and regulations governing sales taxation in the state, making it an essential resource for tax professionals, business owners, and individuals. This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work is in the "public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.

The VAT Reader

The VAT Reader PDF Author:
Publisher:
ISBN: 9780918255181
Category : Sales tax
Languages : en
Pages : 349

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Book Description


The General Sales Tax

The General Sales Tax PDF Author: Mabel Louise Walker
Publisher:
ISBN:
Category : Sales tax
Languages : en
Pages : 22

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Book Description


Sales Taxation

Sales Taxation PDF Author: John Fitzgerald Due
Publisher: Urbana : University of Illinois Press
ISBN:
Category : Sales tax
Languages : en
Pages : 414

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Book Description
Pt. I. Introduction -- chapter 1. The nature of sales taxation -- chapter 2. The sales tax and the distribution of real income -- chapter 3. The rationale of sales taxation -- pt. II. Review of sales tax experience : the multiple stage taxes -- chapter 4. The turnover tax in Germany -- chapter 5. The turnover taxes of Austria, Luxembourg, and the Netherlands -- chapter 6. The Belgian and Italian multiple-stage taxes -- pt. III. The value-added tax -- chapter 7. Sales taxation in France and the value-added tax -- pt. IV. The single-stage sales taxes -- chapter 8. The manufacturers sales tax: Canada and Finland -- chapter 9. The wholesale sales tax: Switzerland, Australia and New Zealand -- chapter 10. The Britsh purchase tax -- chapter 11. General excise tax systems in countries not imposing sales taxes -- chapter 12. Retail sales taxation: Norway -- chapter 13. Retail sales taxation: the Canadian provinces -- chapter 14. State retail sales taxation in the United States -- chapter 15. Municipal sales taxation -- chapter 16. Sales taxation in other countries -- pt. V. Questions of sales tax structure -- chapter 17. The optimum type of sales tax -- chapter 18. Other problems of the structure of a sales tax.

Sales Taxes, General and Retail

Sales Taxes, General and Retail PDF Author: Daniel Bloomfield
Publisher:
ISBN:
Category : Sales tax
Languages : en
Pages : 252

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Book Description


General Sales Or Turnover Taxation

General Sales Or Turnover Taxation PDF Author: National Industrial Conference Board
Publisher:
ISBN:
Category : Sales tax
Languages : en
Pages : 228

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Book Description


The Sales Tax in the 21st Century

The Sales Tax in the 21st Century PDF Author: Matthew Murray
Publisher: Praeger
ISBN:
Category : Business & Economics
Languages : en
Pages : 288

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Book Description
The book covers papers delivered at a seminar which was held in February 1996 in Clearwater, Florida, by the National Tax Association and the Institute of Property Taxation. The contributions by various authors are divided into several general headings: Sales tax overview; Interstate dimension of the sales tax; Sales taxation and federal policy; New administrative techniques in auditing; Emerging technologies and auditing practices; Changing who pays the sales tax; Information technology and the sales tax.