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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| Main Author: | |
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| Format: | eBook |
| Language: | English |
| Published: |
Cambridge :
Cambridge University Press,
2015.
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| Series: | Cambridge tax law series.
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| Subjects: | |
| Online Access: | https://doi.org/10.1017/CBO9781107358522 |
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