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Company Directors: Duties, Liabilities and Remedies

Edited by: Mark Arnold KC, Simon Mortimore KC
Price: £275.00

Lord Denning: Life, Law and Legacy



  


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Systems of General Sales Taxation: Theory, Policy and Practice


ISBN13: 9789041128324
Published: August 2009
Publisher: Kluwer Law International
Country of Publication: The Netherlands
Format: Hardback
Price: £185.00



Despatched in 11 to 13 days.

Sales taxes − including gross receipt taxes, retail sales taxes and value added taxes − are a key part of the fiscal revenue of many countries. Given an increasingly global economy − and the recent stresses to which it's been subjected − many issues come into play in connection with the legal, tax policy and economic implications presented by the taxation of international transactions.

This thoughtful work begins with the basics and approaches sales taxation from a number of different aspects. It provides in-depth economic analysis (for non-economists) of all the taxes covered, including 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.

This highly useful reference employs a comparative focus as well, especially where US sales tax is contrasted to EU VAT (e.g., in regard of e-commerce and the treatment of capital goods). Last but not least, the work offers insightful legal analysis in such key areas as cross-border transactions and US constitutional restraints.

Subjects:
Taxation

Series: International Taxation

The International Tax Law Concept of Dividend 2nd ed (eBook) ISBN 9789041183958
Published June 2017
Kluwer Law International
£154.00
(ePub)
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The International Tax Law Concept of Dividend 2nd ed ISBN 9789041183941
Published June 2017
Kluwer Law International
£154.00
Tax Sovereignty in the BEPS Era ISBN 9789041167071
Published June 2017
Kluwer Law International
£144.00
Taxation and Migration (eBook) ISBN 9789041161444
Published October 2015
Kluwer Law International
£159.00
(ePub)
Buy
Taxation and Migration ISBN 9789041161369
Published October 2015
Kluwer Law International
£159.00
Taxation of Derivatives ISBN 9789041159779
Published August 2015
Kluwer Law International
£237.00
The VAT/GST Treatment of Public Bodies ISBN 9789041146632
Published January 2013
Kluwer Law International
£167.00
Science, Technology and Taxation ISBN 9789041131256
Published July 2012
Kluwer Law International
£167.00
£167.00
Immovable Property under VAT: A Comparative Global Analysis ISBN 9789041131263
Published May 2011
Kluwer Law International
£167.00
Transfer Pricing and the Arm's Length Principle in International Tax Law ISBN 9789041132703
Published September 2010
Kluwer Law International
£204.00
Taxpayers Rights: Theory, Origin and Implementation ISBN 9789041126504
Published September 2007
Kluwer Law International
£250.00
Tax Treaty Law and EC Law ISBN 9789041126290
Published August 2007
Kluwer Law International
£182.00
Tax Investment Incentives in Foreign Direct Investment ISBN 9789041122285
Published April 2004
Kluwer Law International
£196.00
Out of print
International and Comparative Taxation: Essays in Honour of Klaus Vogel ISBN 9789041198419
Published September 2002
Kluwer Law International
£154.00
£243.00