By Alan Schenk
This ebook integrates felony, monetary, and administrative fabrics approximately worth further tax. Its important function is to supply entire educating instruments - legislation, instances, analytical workouts, and questions drawn from the event of nations and enterprises from all parts of the realm. It additionally serves as a source for tax practitioners and executive officers that needs to grapple with matters below their VAT or their potential VAT. The comparative presentation of this quantity bargains an research of coverage concerns in relation to tax constitution and tax base in addition to insights into how instances coming up out of VAT disputes were resolved. within the new version, the authors have increased the assurance to incorporate new VAT similar advancements in Europe, Asia, Africa and Australia. a brand new bankruptcy on monetary companies has been extra in addition to an research of important new circumstances.
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Extra info for Value Added Tax: A Comparative Approach (Cambridge Tax Law Series)
Sample text
The data compare 1980 and 2002. Again, Japan and the United States imposed the lowest tax on goods and services, as a percentage of GDP, in 2002. 6 reveals that total taxes as a percentage of GDP increased in all of the compared countries, except the United States, between 1980 and 2002. 55 52 53 54 55 The data in parentheses were taken in large part from Tait, VAT, supra note 2, at 40–41. France introduced a form of VAT in 1954, but it did not become broadly based and imposed down to the retail stage until 1968.
Taxes as a percentage of GDP with the taxes in selected member countries of the OECD. For this 50 51 See Lessons of Tax Reform, supra note 42, at 16. Note that the phrase “trade taxes” in the final paragraph refers to customs duties, tariffs, and export taxes, that is, taxes on internationally traded goods. See, for example, the Sales Tax Act, 1995, replaced by the Value Added Tax Act 2001, Act No. 7 of 2001 (Lesotho). 4. K. S. avg. Rev. as % of GDP∗ Rev. sec. 9 ∗ Organization for Economic Cooperation and Development, Revenue Statistics 1965–2003, Table 3 (2004).
The authors do not have information on the outcome. Alberta claimed that the GST represented an unconstitutional attempt by the national government to interfere with Alberta’s jurisdiction over property and civil rights under Head 3 of section 91 of the Constitution Act, 1867. R. 673; 2 Alta. R. R. R. 445, affirming in part and reversing in part [1991] 82 Alta. R. (2d) 289. ” A. Schenk, Goods and Services Tax: The Canadian Approach to Value-Added Tax, p. 1, note 2 (1993). The Supreme Court reversed this part of the holding of the Alberta court.