The VAT Reader

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Publisher :
ISBN 13 : 9780918255181
Total Pages : 349 pages
Book Rating : 4.2/5 (551 download)

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Book Synopsis The VAT Reader by :

Download or read book The VAT Reader written by and published by . This book was released on 2011 with total page 349 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Virtues and Fallacies of VAT

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Publisher :
ISBN 13 : 9789403524238
Total Pages : 728 pages
Book Rating : 4.5/5 (242 download)

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Book Synopsis Virtues and Fallacies of VAT by : Robert F. van Brederode

Download or read book Virtues and Fallacies of VAT written by Robert F. van Brederode and published by . This book was released on 2021-08-09 with total page 728 pages. Available in PDF, EPUB and Kindle. Book excerpt: Value-added tax (VAT) is a mainstay of revenue systems in more than 160 countries. Because consumption is a more stable revenue base than other tax bases, VAT is less distorting and hence more likely to encourage investment, savings, optimum labor supply decisions, and growth. VAT is not without criticism however, and faces its own specific technical and policy challenges. This book, the first to thoroughly evaluate VAT from a global policy perspective after over 50 years of experience with its intricacies, offers authoritative perspectives on VAT's full spectrum--from its signal successes to the subtle ways its application can undermine revenue performance and economic neutrality. The contributors--leading tax practitioners and academics--examine the key policy issues and topics that are crucially relevant for measuring the success of the tax in the first part of the book, including: revenue generation and revenue efficiency; single rate versus multiple rates; susceptibility to fraud; exemptions and exceptions; compliance cost for businesses; policy and compliance gaps in revenue collection; adjustment rules caused by the transactional nature of the tax; transfer pricing issues; treatment of vouchers; permanent establishments and holding companies; payment of refunds; cross-border digital transactions; and supplies for free or below cost price. The second part offers six country reports--on New Zealand, Japan, China, Colombia, Ethiopia, and India--to demonstrate the different ways in which VAT operates in a variety of national economies. Whether a government is contemplating the imposition of a general consumption tax for the first time or new rules for applying an existing one, it is important for policymakers to keep central the aim to design a tax that realizes optimal efficiency and causes minimal distortions. This invaluable book serves as an expert guide to VAT policy development in this area. It will be welcomed not only by concerned government officials but also by tax professionals (both lawyers and accountants) and academics in tax law.

Progressive Consumption Taxation

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Publisher : Rowman & Littlefield
ISBN 13 : 0844743941
Total Pages : 224 pages
Book Rating : 4.8/5 (447 download)

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Book Synopsis Progressive Consumption Taxation by : Robert Carroll

Download or read book Progressive Consumption Taxation written by Robert Carroll and published by Rowman & Littlefield. This book was released on 2012 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: The authors observe that consumption taxation is superior to income taxation because it does not penalize saving and investment and propose that the U.S. income tax system be completely replaced by a progressive consumption tax. They argue that the X tax, developed by the late David Bradford, offers the best form of progressive consumption taxation for the United States and outline concrete proposals for the X tax's treatment of numerous specific economic issues.

Fundamentals of EU VAT Law

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Publisher : Kluwer Law International B.V.
ISBN 13 : 9403523441
Total Pages : 643 pages
Book Rating : 4.4/5 (35 download)

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Book Synopsis Fundamentals of EU VAT Law by : Frank Nellen

Download or read book Fundamentals of EU VAT Law written by Frank Nellen and published by Kluwer Law International B.V.. This book was released on 2020-08-19 with total page 643 pages. Available in PDF, EPUB and Kindle. Book excerpt: Parties to cross-border disputes arising anywhere in the vast Portuguese-speaking world – a community of more than 230 million in a space that offers a wide array of investment opportunities across four continents – increasingly seek Portugal as their preferred seat of arbitration. A signatory to all relevant international conventions, Portugal has proven to be an ‘arbitration-friendly’ jurisdiction. This volume is the first and so far only book in English that provides a thorough, in-depth analysis of international arbitration law and practice in Portugal. Its contributing authors are among the most highly regarded legal names in the country, including scholars, arbitrators, and practitioners. The authors describe how international arbitration proceedings are conducted in Portugal, what cautions should be taken, and what procedural strategies may be suitable in particular cases. They provide insightful answers to questions such as the following: What matters can be submitted to arbitration under Portuguese law? What are the validity requirements for an arbitration agreement? How do the State courts interact with arbitration proceedings and what is the attitude of such courts toward international arbitration? What are the rules governing evidentiary matters in arbitration? How is an arbitration tribunal constituted? How are arbitrators appointed? How may they be challenged? How can an international arbitral award be recognized and enforced? How does the Portuguese legal system address the issue of damages and what specific damages are admitted? How are the costs of arbitration proceedings estimated and allocated? The book includes analyses of arbitration related to specific fields of the law, notably sports, administrative, tax, intellectual property rights (especially regarding reference and generic medicines), and corporate disputes. Each chapter provides, for the topics it addresses, an examination of the applicable laws, rules, arbitration practice, and views taken by arbitral tribunals and state courts as well as those of the most highly considered scholars. As a detailed examination of the legal framework and of all procedural steps of an arbitration in Portugal, from the drafting of an arbitration agreement to the enforcement of an award, this book constitutes an invaluable resource for parties involved in or considering an international arbitration in this country. The guidance that it seeks to provide in respect of any problem likely to arise in this context can be useful to arbitrators, judges, academics, and interested lawyers.

The Modern VAT

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Publisher : International Monetary Fund
ISBN 13 : 1589060261
Total Pages : 242 pages
Book Rating : 4.5/5 (89 download)

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Book Synopsis The Modern VAT by : Mr.Liam P. Ebrill

Download or read book The Modern VAT written by Mr.Liam P. Ebrill and published by International Monetary Fund. This book was released on 2001-11-05 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: Value-added tax, or VAT, first introduced less than 50 years ago, is now a pivotal component of tax systems around the world. The rapid and seemingly irresistible rise of the VAT is probably the most important tax development of the latter twentieth century, and certainly the most breathtaking. Written by a team of experts from the IMF, this book examines the remarkable spread and current reach of the innovative tax and draws lessons about the design and implementation of the VAT, as experienced by different countries around the world. How efficient is it as a tax, is it fair, and is it suitable for all countries? These are among the questions raised. This highly informative and well-researched book also looks at the likely future of the tax.

Value Added Tax

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Publisher : Cambridge University Press
ISBN 13 : 1139458264
Total Pages : 459 pages
Book Rating : 4.1/5 (394 download)

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Book Synopsis Value Added Tax by : Alan Schenk

Download or read book Value Added Tax written by Alan Schenk and published by Cambridge University Press. This book was released on 2007-01-22 with total page 459 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book integrates legal, economic, and administrative materials about value added tax. Its principal purpose is to provide comprehensive teaching tools - laws, cases, analytical exercises, and questions drawn from the experience of countries and organizations from all areas of the world. It also serves as a resource for tax practitioners and government officials that must grapple with issues under their VAT or their prospective VAT. The comparative presentation of this volume offers an analysis of policy issues relating to tax structure and tax base as well as insights into how cases arising out of VAT disputes have been resolved. The authors have expanded the coverage to include new VAT related developments in Europe, Asia, Africa and Australia. A chapter on financial services has been added as well as an analysis of significant new cases.

The Anatomy of the VAT

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Publisher : International Monetary Fund
ISBN 13 : 1484307518
Total Pages : 28 pages
Book Rating : 4.4/5 (843 download)

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Book Synopsis The Anatomy of the VAT by : Mr.Michael Keen

Download or read book The Anatomy of the VAT written by Mr.Michael Keen and published by International Monetary Fund. This book was released on 2013-05-16 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper sets out some tools for understanding the performance of the value added tax (VAT). Applying a decomposition of VAT revenues (as a share of GDP) to the universe of VATs over the last twenty years, it emerges that developments have been driven much less by changes in standard rates than by changes in ‘C-efficiency’ (an indicator of the departure of the VAT from a perfectly enforced tax levied at a uniform rate on all consumption). Decomposing C-efficiency into a ‘policy gap’ (in turn divided into effects of rate differentiation and exemption) and a ‘compliance’ gap (reflecting imperfect implementation), results pieced together for EU members suggest that the former are in almost all cases far larger than the latter, with rate differentiation and exemptions playing roles that differ quite widely across countries.

Value Added Tax

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Publisher : International Monetary Fund
ISBN 13 : 9781557750129
Total Pages : 468 pages
Book Rating : 4.7/5 (51 download)

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Book Synopsis Value Added Tax by : Mr.Alan A. Tait

Download or read book Value Added Tax written by Mr.Alan A. Tait and published by International Monetary Fund. This book was released on 1988-06-15 with total page 468 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book, by Alan A. Tait, is an examination of VAT. It looks at problems and theoretical options and potential impacts, as well as detailing the practical aspects of implementing new tax structures. The author advances arguments for and against alternative policies and illustrates his study with international examples from Europe, Latin America, Asia, and the Pacific. He suggests that countries can learn from each other's experiencees with VAT.

VAT in a Day

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Publisher :
ISBN 13 : 9789083090825
Total Pages : pages
Book Rating : 4.0/5 (98 download)

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Book Synopsis VAT in a Day by : Adrianus Johannes Doesum

Download or read book VAT in a Day written by Adrianus Johannes Doesum and published by . This book was released on 2021 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Principles of Value Added Tax

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Publisher :
ISBN 13 : 9780952044215
Total Pages : 239 pages
Book Rating : 4.0/5 (442 download)

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Book Synopsis Principles of Value Added Tax by : Adrian Ogley

Download or read book Principles of Value Added Tax written by Adrian Ogley and published by . This book was released on 1998 with total page 239 pages. Available in PDF, EPUB and Kindle. Book excerpt: He is also the author of "Principles of International Tax".

The Warm South

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Publisher : Roundabout Press
ISBN 13 : 1948072041
Total Pages : 347 pages
Book Rating : 4.9/5 (48 download)

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Book Synopsis The Warm South by : Paul Kerschen

Download or read book The Warm South written by Paul Kerschen and published by Roundabout Press. This book was released on 2019-05-01 with total page 347 pages. Available in PDF, EPUB and Kindle. Book excerpt: The daringly imagined, masterfully realized story of poet John Keats's second life abroad. What if John Keats had not died in Rome at twenty-five, just as he was coming to realize his gifts? In this audaciously imagined alternate life story, the young poet is pulled back from the brink of death only to find his troubles far from over. He is short on money, far from home, his literary reputation anything but assured—but his life and imagination have been spared, and a new country awaits. In an Italy at uneasy peace, full of foreign armies and spies, Keats soon finds his loyalties divided. He is drawn into Percy and Mary Shelley’s expatriate circle, resumes his old profession of surgery and falls in with student revolutionaries who are plotting a more radical cure for their nation. His fiancée in London expects his return, and everyone is expecting his next poem, but he has not returned from his deathbed quite the same person—or poet—that he was. Written with erudition and compassion, Paul Kerschen’s debut novel is a spellbinding historical yarn and a heady engagement with the literature of the past, a thing of beauty in itself and a meditation on the writer’s duty in troubled times. “An ambitious, thrilling work of the imagination... The Warm South is so much: a love story, a historical thriller, a great literary what-if, and a profound meditation on the act of creation itself.” DANIEL MASON, New York Times bestselling author of The Winter Soldier and The Piano Tuner “A lyrical and profound exploration of mortality, second chances, art, and ambition. Kerschen writes an alternate history for the beloved poet Keats, allowing him to rise from an early deathbed and experience the gory operating theaters of Pisa, the decadence of Italian Carnival, and a seductive and sometimes dangerous entanglement with Mary and Percy Shelley. Written with elegance and heart, The Warm South pulses with life.” FRANCES DE PONTES PEEBLES, author of The Air You Breathe and The Seamstress “Paul Kerschen’s miraculous first novel grants the poet John Keats an extended life in Italy as the surgeon he trained to be, and as the husband and father he never became. Superbly imagined, impeccably written, uncanny in its intimacy with Keats’s mind and feelings, this book also conjures the Italy in which Keats lived and died—and here lives on. Kerschen brings this mate- rial astonishingly alive and close. This is the best novel I’ve read all year.” CARTER SCHOLZ, author of Gypsy and Radiance “The Warm South offers an alternate biography, a second chance—a daring and deeply imagined portrait of genius made more human, more accessible, and more moving and vital than any history or scholarship can allow.” VU TRAN, author of Dragonfish “A bold strike. Kerschen applies SF’s classic ‘what if’ to literature itself. And like stern Mary Shelley’s monster, the dead poet stirs, and rises, and walks. But the path between the old world and his new friends is steep... Come.” TERRY BISSON, author of Any Day Now and Bears Discover Fire

The Brain in a Vat

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Publisher : Cambridge University Press
ISBN 13 : 110706967X
Total Pages : 281 pages
Book Rating : 4.1/5 (7 download)

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Book Synopsis The Brain in a Vat by : Sanford Goldberg

Download or read book The Brain in a Vat written by Sanford Goldberg and published by Cambridge University Press. This book was released on 2016-06-23 with total page 281 pages. Available in PDF, EPUB and Kindle. Book excerpt: This collection of new essays examines the brain-in-a-vat scenario and its implications. Reviewing the history and contributions of debates on this thought experiment, as well as discussing the impact of contemporary philosophical debates, the volume is a valuable resource for advanced students and readers in philosophy of mind and language, epistemology and metaphysics.

The ISIS Reader

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Publisher : Oxford University Press
ISBN 13 : 0197536085
Total Pages : 336 pages
Book Rating : 4.1/5 (975 download)

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Book Synopsis The ISIS Reader by : Haroro J. Ingram

Download or read book The ISIS Reader written by Haroro J. Ingram and published by Oxford University Press. This book was released on 2020-01-01 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the wake of its "Caliphate" declaration in 2014, the self-described Islamic State has been the focus of countless academic papers, government studies, media commentaries and documentaries. Despite all this attention, persistent myths continue to shape--and misdirect--public understanding and strategic policy decisions. A significant factor in this trend has been a strong disinclination to engage critically with Islamic State's speeches and writings--as if doing so reflects empathy with the movement's goals or, even more absurdly, may itself lead to radicalisation. Going beyond the descriptive and the sensationalist, this volume presents and analyses a series of milestone Islamic State primary source materials. Scholar-practitioners with field experience in confronting the movement explore and contextualise its approach to warfare, propaganda and governance, examining the factors behind its dramatic evolution from failed proto-state in 2010 to standard-bearer of global jihadism in 2014, to besieged insurgency in 2018. The ISIS Reader will help anyone--students and journalists, military personnel, civil servants and inquisitive observers--to better understand not only the evolution of Islamic State and the dynamics of asymmetric warfare, but the importance of primary sources in doing so.

Why Art Criticism? A Reader

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Publisher : Hatje Cantz Verlag
ISBN 13 : 3775750924
Total Pages : 724 pages
Book Rating : 4.7/5 (757 download)

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Book Synopsis Why Art Criticism? A Reader by : Julia Voss

Download or read book Why Art Criticism? A Reader written by Julia Voss and published by Hatje Cantz Verlag. This book was released on 2022-04-20 with total page 724 pages. Available in PDF, EPUB and Kindle. Book excerpt: How is art criticism to be understood within an expanding artistic field? A look at its history and its manifestations within globalized conditions shows the variety of the genre, of the criteria and of the styles of writing. This reader is an attempt to bring a diverse range of art-critical voices and perspectives into conversation with each other, with texts from the 18th century to the present. The editors Beate Söntgen and Julia Voss have invited colleagues from various geographical and intellectual backgrounds to present and discuss the art critics of their choice, choosing one example from their respective bodies of work to comment upon. How have these writers approached art criticism? Which styles do they employ? What makes them extraordinary? What can we learn from their writings today, and why is it important in its contemporary context? BEATE SÖNTGEN (*1963) is professor of art history at Leuphana University Lüneburg. She studied art history, philosophy, and modern German literature in Marburg and Berlin. She is director of the DFG Research Training Group "Cultures of Critique: Forms, Media, Effects" and co-director of the program "PriMus - Doctoral Studies in Museums." JULIA VOSS (*1974) is an honorary professor at Leuphana University Lüneburg. She studied art history, modern German literature, and philosophy in Berlin and London. She is herself an art critic and journalist and was deputy head of the arts section of the Frankfurter Allgemeine Zeitung.

The Fran Lebowitz Reader

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Publisher : Vintage
ISBN 13 : 0307744930
Total Pages : 353 pages
Book Rating : 4.3/5 (77 download)

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Book Synopsis The Fran Lebowitz Reader by : Fran Lebowitz

Download or read book The Fran Lebowitz Reader written by Fran Lebowitz and published by Vintage. This book was released on 2011-07-06 with total page 353 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the vein of Lebowitz's acclaimed Netflix limited series, Pretend It's a City—The Fran Lebowitz Reader brings together two of the famed author's bestsellers, Metropolitan Life and Social Studies. In "elegant, finely honed prose" (The Washington Post Book World), Lebowitz limns the vicissitudes of contemporary urban life—its fads, trends, crazes, morals, and fashions. By turns ironic, facetious, deadpan, sarcastic, wry, wisecracking, and waggish, Fran Lebowitz is always wickedly entertaining.

The Boko Haram Reader

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Publisher : Oxford University Press
ISBN 13 : 0190934980
Total Pages : pages
Book Rating : 4.1/5 (99 download)

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Book Synopsis The Boko Haram Reader by : Abdulbasit Kassim

Download or read book The Boko Haram Reader written by Abdulbasit Kassim and published by Oxford University Press. This book was released on 2018-07-01 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Since it erupted onto the world stage in 2009, people have asked, what is Boko Haram, and what does it stand for? Is there a coherent vision or set of beliefs behind it? Despite the growing literature about the group, few if any attempts have been made to answer these questions, even though Boko Haram is but the latest in a long line of millenarian Muslim reform groups to emerge in Northern Nigeria over the last two centuries. The Boko Haram Reader offers an unprecedented collection of essential texts, documents, videos, audio, and nashids (martial hymns), translated into English from Hausa, Arabic and Kanuri, tracing the group's origins, history, and evolution. Its editors, two Nigerian scholars, reveal how Boko Haram's leaders manipulate Islamic theology for the legitimisation, radicalization, indoctrination and dissemination of their ideas across West Africa. Mandatory reading for anyone wishing to grasp the underpinnings of Boko Haram's insurgency, particularly how the group strives to delegitimize its rivals and establish its beliefs as a dominant strand of Islamic thought in West Africa's religious marketplace.

The AT Reader

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Author :
Publisher : Bootstrap Press
ISBN 13 :
Total Pages : 500 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis The AT Reader by : Marilyn Carr

Download or read book The AT Reader written by Marilyn Carr and published by Bootstrap Press. This book was released on 1985 with total page 500 pages. Available in PDF, EPUB and Kindle. Book excerpt: