Vat Exemptions

Consequences and Design Alternatives

von Rita de La Feria, Herman van Kesteren, de La Feria

392 Seiten, Hardcover

Kurzbeschreibung des Verlags

"The theoretical economic neutrality of the value-added tax (VAT), its comparatively low vulnerability to fraud, and its proven ability to raise signifi cant revenues have led to its ultimate adoption in some form or another by most countries and by many hundreds of subnational administrations worldwide. However, nowhere is VAT found without exemptions, a feature that undermines its fundamental logic and compromises its effi ciency and neutrality."

• Reihe: Kluwer Law International, BV
• ISBN: 9789041132765
• Sprache: Englisch
• Erscheinungsdatum: 13.02.2013
• Größe: 234 x 156 mm
• Verlag: Kluwer Law International, BV