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The rise of the value-added tax / Kathryn James.

By: Material type: TextTextSeries: Cambridge tax law seriesPublication details: New York : Cambridge University Press, 2015.Description: xvii, 476 pages ; 24 cmISBN:
  • 9781107044128
Subject(s): DDC classification:
  • 336.2/714 23
LOC classification:
  • HJ5711 .J36 2015
Other classification:
  • LAW086000
Summary: "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 little is known about why so many countries have adopted the VAT and, in particular, why different countries adopt the types of VAT that they do. The popular mythology provides that the merits of the VAT have underpinned its global spread; however, this book contends that much scholarship confuses the question of why the VAT has risen to dominance with the issue of what makes a good VAT. This book combines policy and legal analysis to propose a new way of understanding the rise of this important revenue instrument so as to better reflect the realities of the VATs that are actually implemented"--
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Holdings
Item type Current library Collection Call number Vol info Status Date due Barcode
Main Long Main Long Martin Oduor-Otieno Library This item is located on the library first floor Non-fiction HJ5711 .J36 2015 (Browse shelf(Opens below)) 32076/25 Available MOOL25060006

Includes bibliographical references and index.

"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 little is known about why so many countries have adopted the VAT and, in particular, why different countries adopt the types of VAT that they do. The popular mythology provides that the merits of the VAT have underpinned its global spread; however, this book contends that much scholarship confuses the question of why the VAT has risen to dominance with the issue of what makes a good VAT. This book combines policy and legal analysis to propose a new way of understanding the rise of this important revenue instrument so as to better reflect the realities of the VATs that are actually implemented"--

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