Systems of General Sales Taxation

Systems of General Sales Taxation

Author: Robert F. W. van Brederode

Publisher: Kluwer Law International B.V.

Published: 2009-01-01

Total Pages: 402

ISBN-13: 9041128328

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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.


Book Synopsis Systems of General Sales Taxation by : Robert F. W. van Brederode

Download or read book Systems of General Sales Taxation written by Robert F. W. van Brederode and published by Kluwer Law International B.V.. This book was released on 2009-01-01 with total page 402 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.


The VAT Reader

The VAT Reader

Author:

Publisher:

Published: 2011

Total Pages: 349

ISBN-13: 9780918255181

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Download or read book The VAT Reader written by and published by . This book was released on 2011 with total page 349 pages. Available in PDF, EPUB and Kindle. Book excerpt:


General Sales Taxation in Florida

General Sales Taxation in Florida

Author: Le Roy Lillard Qualls

Publisher: Hassell Street Press

Published: 2023-07-18

Total Pages: 0

ISBN-13: 9781019359518

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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.


Book Synopsis General Sales Taxation in Florida by : Le Roy Lillard Qualls

Download or read book General Sales Taxation in Florida written by Le Roy Lillard Qualls and published by Hassell Street Press. This book was released on 2023-07-18 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.


Sales Taxes, General and Retail

Sales Taxes, General and Retail

Author: Daniel Bloomfield

Publisher:

Published: 1934

Total Pages: 252

ISBN-13:

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Book Synopsis Sales Taxes, General and Retail by : Daniel Bloomfield

Download or read book Sales Taxes, General and Retail written by Daniel Bloomfield and published by . This book was released on 1934 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt:


A Long-run View of Sales Taxation in State Revenue Systems

A Long-run View of Sales Taxation in State Revenue Systems

Author: Alice John Vandermeulen

Publisher:

Published: 1966

Total Pages: 36

ISBN-13:

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Book Synopsis A Long-run View of Sales Taxation in State Revenue Systems by : Alice John Vandermeulen

Download or read book A Long-run View of Sales Taxation in State Revenue Systems written by Alice John Vandermeulen and published by . This book was released on 1966 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:


The Sales Tax in the 21st Century

The Sales Tax in the 21st Century

Author: Matthew Murray

Publisher: Praeger

Published: 1997-08-26

Total Pages: 288

ISBN-13:

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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.


Book Synopsis The Sales Tax in the 21st Century by : Matthew Murray

Download or read book The Sales Tax in the 21st Century written by Matthew Murray and published by Praeger. This book was released on 1997-08-26 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.


General Sales Taxation in Florida

General Sales Taxation in Florida

Author: Le Roy Lillard Qualls

Publisher:

Published: 1957

Total Pages: 73

ISBN-13:

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Book Synopsis General Sales Taxation in Florida by : Le Roy Lillard Qualls

Download or read book General Sales Taxation in Florida written by Le Roy Lillard Qualls and published by . This book was released on 1957 with total page 73 pages. Available in PDF, EPUB and Kindle. Book excerpt:


General Sales Taxation in Florida (Classic Reprint)

General Sales Taxation in Florida (Classic Reprint)

Author: Leroy Qualls

Publisher: Forgotten Books

Published: 2018-04-26

Total Pages: 78

ISBN-13: 9780364806487

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Excerpt from General Sales Taxation in Florida The research staff of the Florida Citizens Tax Council is making available to the Council and the public a series of studies analyzing individual Florida taxes or examining the tax system as a whole. Pursuant to the direction of the 1955 Legislature establishing the Tax Council, both the state and local aspects of Florida taxation are subject to investigation. So wide a scope for study makes the issuance of a series of reports preferable to a single voluminous compendium. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.


Book Synopsis General Sales Taxation in Florida (Classic Reprint) by : Leroy Qualls

Download or read book General Sales Taxation in Florida (Classic Reprint) written by Leroy Qualls and published by Forgotten Books. This book was released on 2018-04-26 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from General Sales Taxation in Florida The research staff of the Florida Citizens Tax Council is making available to the Council and the public a series of studies analyzing individual Florida taxes or examining the tax system as a whole. Pursuant to the direction of the 1955 Legislature establishing the Tax Council, both the state and local aspects of Florida taxation are subject to investigation. So wide a scope for study makes the issuance of a series of reports preferable to a single voluminous compendium. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.


Virtues and Fallacies of VAT

Virtues and Fallacies of VAT

Author: Robert F. van Brederode

Publisher:

Published: 2021-08-09

Total Pages: 728

ISBN-13: 9789403524238

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Value-added tax (VAT) is a mainstay of revenue systems in more than 160 countries. Because consumption is a more stable revenue base than other tax bases, VAT is less distorting and hence more likely to encourage investment, savings, optimum labor supply decisions, and growth. VAT is not without criticism however, and faces its own specific technical and policy challenges. This book, the first to thoroughly evaluate VAT from a global policy perspective after over 50 years of experience with its intricacies, offers authoritative perspectives on VAT's full spectrum--from its signal successes to the subtle ways its application can undermine revenue performance and economic neutrality. The contributors--leading tax practitioners and academics--examine the key policy issues and topics that are crucially relevant for measuring the success of the tax in the first part of the book, including: revenue generation and revenue efficiency; single rate versus multiple rates; susceptibility to fraud; exemptions and exceptions; compliance cost for businesses; policy and compliance gaps in revenue collection; adjustment rules caused by the transactional nature of the tax; transfer pricing issues; treatment of vouchers; permanent establishments and holding companies; payment of refunds; cross-border digital transactions; and supplies for free or below cost price. The second part offers six country reports--on New Zealand, Japan, China, Colombia, Ethiopia, and India--to demonstrate the different ways in which VAT operates in a variety of national economies. Whether a government is contemplating the imposition of a general consumption tax for the first time or new rules for applying an existing one, it is important for policymakers to keep central the aim to design a tax that realizes optimal efficiency and causes minimal distortions. This invaluable book serves as an expert guide to VAT policy development in this area. It will be welcomed not only by concerned government officials but also by tax professionals (both lawyers and accountants) and academics in tax law.


Book Synopsis Virtues and Fallacies of VAT by : Robert F. van Brederode

Download or read book Virtues and Fallacies of VAT written by Robert F. van Brederode and published by . This book was released on 2021-08-09 with total page 728 pages. Available in PDF, EPUB and Kindle. Book excerpt: Value-added tax (VAT) is a mainstay of revenue systems in more than 160 countries. Because consumption is a more stable revenue base than other tax bases, VAT is less distorting and hence more likely to encourage investment, savings, optimum labor supply decisions, and growth. VAT is not without criticism however, and faces its own specific technical and policy challenges. This book, the first to thoroughly evaluate VAT from a global policy perspective after over 50 years of experience with its intricacies, offers authoritative perspectives on VAT's full spectrum--from its signal successes to the subtle ways its application can undermine revenue performance and economic neutrality. The contributors--leading tax practitioners and academics--examine the key policy issues and topics that are crucially relevant for measuring the success of the tax in the first part of the book, including: revenue generation and revenue efficiency; single rate versus multiple rates; susceptibility to fraud; exemptions and exceptions; compliance cost for businesses; policy and compliance gaps in revenue collection; adjustment rules caused by the transactional nature of the tax; transfer pricing issues; treatment of vouchers; permanent establishments and holding companies; payment of refunds; cross-border digital transactions; and supplies for free or below cost price. The second part offers six country reports--on New Zealand, Japan, China, Colombia, Ethiopia, and India--to demonstrate the different ways in which VAT operates in a variety of national economies. Whether a government is contemplating the imposition of a general consumption tax for the first time or new rules for applying an existing one, it is important for policymakers to keep central the aim to design a tax that realizes optimal efficiency and causes minimal distortions. This invaluable book serves as an expert guide to VAT policy development in this area. It will be welcomed not only by concerned government officials but also by tax professionals (both lawyers and accountants) and academics in tax law.


General Sales Or Turnover Taxation

General Sales Or Turnover Taxation

Author: National Industrial Conference Board

Publisher:

Published: 1929

Total Pages: 224

ISBN-13:

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Book Synopsis General Sales Or Turnover Taxation by : National Industrial Conference Board

Download or read book General Sales Or Turnover Taxation written by National Industrial Conference Board and published by . This book was released on 1929 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: