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Systems of General Sales Taxation: Theory Policy and Practice by Robert F. van Brederode

Systems of General Sales Taxation: Theory Policy and Practice

By Robert F. van Brederode


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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 increasingly global economy − and the recent stresses to which it's been subjected − many issues come into play in connection with the legal, tax policy and economic implications presented by the taxation of international transactions.

This thoughtful work begins with the basics and approaches sales taxation from a number of different aspects. It provides in-depth economic analysis (for non-economists) of all the taxes covered, including tax shifting, tax incidence, the economic effect of reduced rates and exemptions, tax accumulation, regressivity, and the Laffer curve approach. In addition, it offers a tax policy approach in regard to specific economic sectors such as the treatment of small enterprises, financial services, and real property.

This highly useful reference employs a comparative focus as well, especially where US sales tax is contrasted to EU VAT (e.g., in regard of e-commerce and the treatment of capital goods). Last but not least, the work offers insightful legal analysis in such key areas as cross-border transactions and US constitutional restraints.

Last Updated 08/28/2009
Update Frequency As Needed
Product Line Kluwer Law International
ISBN 9789041128324
SKU 10059507-0001
Table of Contents
Preface and Acknowledgments . List of Tables and Figures List of Abbreviations. List of Cases Chapter 1. General Introduction Chapter 2. Short Overview of the History of General Sales Taxation Chapter 3. Systems of Sales Taxation: General Overview Chapter 4. Characterization of Consumption Taxes Chapter 5. Gross Receipt Taxes Chapter 6. Retail Sales Taxes Chapter 7. Subtraction VAT Chapter 8. Credit Invoice Method VAT Chapter 9. Cross-Border Transactions Chapter 10. Harmonization of Indirect Tax in Federal or Common Markets Chapter 11. Revenue Allocation within Federal and Common Markets Chapter 12. Tax Policy Lessons Bibliography. Index