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The Rise of the Value-Added Tax


ISBN13: 9781107044128
Published: April 2015
Publisher: Cambridge University Press
Country of Publication: UK
Format: Hardback
Price: £80.00



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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.

Subjects:
Taxation
Contents:
1. The rise of the value-added tax

Part I. The Rise of the Value-Added Tax - Exploring the Gap between Expectation and Delivery:
2. An introduction to the good VAT
3. An introduction to the many real VATs in existence

Part II. Explaining the Rise of the VAT:
4. The conventional approach to explaining the rise of the VAT
5. Toward an alternative approach to explaining the rise of the VAT

Part III. Case Studies on the Real-World Challenges of VAT Reform:
6. Australia
7. The United States
8. Conclusions on the rise of the value-added tax.

Series: Cambridge Tax Law Series

Value Added Tax: A Comparative Approach 2nd ed ISBN 9781107042988
Published July 2015
Cambridge University Press
£90.00
Value Added Tax: A Comparative Approach 2nd ed ISBN 9781107617629
Published March 2015
Cambridge University Press
£45.00
European Union Corporate Tax Law ISBN 9781107018990
Published May 2013
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£99.99
Corporate Tax Law: Structure, Policy and Practice ISBN 9781107033535
Published March 2013
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£99.99
Tax Expenditure Management: A Critical Assessment ISBN 9781107007369
Published February 2013
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£84.99
The Taxation of Corporate Groups Under Consolidation: An International Comparison ISBN 9781107033498
Published December 2012
Cambridge University Press
£84.99
Resolving Transfer Pricing Disputes: A Global Analysis ISBN 9781107026599
Published November 2012
Cambridge University Press
£205.00
Anglo-American Corporate Taxation: Tracing the Common Roots of Divergent Approaches ISBN 9780521887762
Published September 2011
Cambridge University Press
£84.99
International Taxation of Permanent Establishments: Principles and Policy ISBN 9780521516327
Published September 2011
Cambridge University Press
£99.99
Tax Policy, Women and the Law: UK and Comparative Perspectives ISBN 9780521878036
Published November 2010
Cambridge University Press
£69.99
International Commercial Tax ISBN 9780521853118
Published July 2010
Cambridge University Press
£94.99
The Victorian Taxpayer and the Law: A Study in Constitutional Conflict ISBN 9780521899246
Published April 2009
Cambridge University Press
£89.99
International Tax as International Law: An Analysis of the International Tax Regime ISBN 9780521618014
Published October 2007
Cambridge University Press
£28.99
Income Tax in Common Law Jurisdictions: Volume 1 - From the Origins to 1820 ISBN 9780521870832
Published November 2006
Cambridge University Press
£99.99