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• Title:Systems of general sales taxation : theory, policy and practice / Robert F. van Brederode.
  
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• Author/Creator:Brederode, R. F. W. van, 1954-
  
• Published/Created:Austin [Tex.] : Wolters Kluwer Law & Business ; Alphen aan den Rijn, The Netherlands : Kluwer Law International ; Frederick, MD : Sold and distributed in North, Central and South America by Aspen Publishers, ©2009.
  

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  • Location:LAW LIBRARY (level 3)Where is this?
    
  • Call Number: KJE7285 .B74 2009 (LC)
    
  • Number of Items:1
    
  • Status:Available
    

   
• Library of Congress Subjects:Value-added tax--Law and legislation--European Union countries.
  Sales tax--Law and legislation--European Union countries.
  Sales tax--Law and legislation--United States.
  
• Description:xxviii, 365 p. : ill. ; 25 cm.
  
• Series:Series on international taxation ; no. 33.
  
• Notes:Includes bibliographical references (pages [341]-358) and index.
  
• ISBN:9789041128324 (cloth : alk. paper)
  9041128328 (cloth : alk. paper)
  
• Contents:Ch. 1. General Introduction
  Ch. 2. Short Overview of the History of General Sales Taxation
  Ch. 3. Systems of Sales Taxation: General Overview
  Ch. 4. Characterization of Consumption Taxes
  Ch. 5. Gross Receipt Taxes
  Ch. 6. Retail Sales Taxes
  Ch. 7. Subtraction VAT
  Ch. 8. Credit Invoice Method VAT
  Ch. 9. Cross-Border Transactions
  Ch. 10. Harmonization of Indirect Tax in Federal or Common Markets
  Ch. 11. Revenue Allocation within Federal and Common Markets
  Ch. 12. Tax Policy Lessons.