The rise of the value-added tax / Kathryn James, Monash University, Faculty of Law.

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...

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Bibliographic Details
Main Author: James, Kathryn (College teacher) (Author)
Format: eBook
Language:English
Published: Cambridge : Cambridge University Press, 2015.
Series:Cambridge tax law series.
Subjects:
Online Access:https://doi.org/10.1017/CBO9781107358522
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