Systems of general sales taxation : theory, policy and practice
Author(s)
Bibliographic Information
Systems of general sales taxation : theory, policy and practice
（Series on international taxation, v. 33）
Kluwer Law International, c2009
Available at 10 libraries
Note
Bibliography: p. [341]-358
Includes index
Description and Table of Contents
Description
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 increasinglyglobal economy and the recent stresses to which it is been subjected manyissues come into play in connection with the legal, tax policy and economicimplications presented by the taxation of international transactions.
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