[PDF] Systems Of General Sales Taxation eBook

Author : Robert F. W. van Brederode
Publisher : Kluwer Law International B.V.
Page : 402 pages
File Size : 20,82 MB
Release : 2009-01-01
Category : Law
ISBN : 9041128328

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This book gives and general overview of sales taxes and describes main characteristics of consumption taxation. It also provides an economic analysis of all the taxes covered and related tax issues such as 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. The author further focuses on contrasts between US sales tax and European VAT (in regard of e-commerce and the treatment of capital goods). The work also offers legal analysis in areas such as cross-border transactions and US constitutional restraints.

Author : John Fitzgerald Due
Publisher : Urbana : University of Illinois Press
Page : 414 pages
File Size : 22,60 MB
Release : 1957
Category : Sales tax
ISBN :

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Pt. I. Introduction -- chapter 1. The nature of sales taxation -- chapter 2. The sales tax and the distribution of real income -- chapter 3. The rationale of sales taxation -- pt. II. Review of sales tax experience : the multiple stage taxes -- chapter 4. The turnover tax in Germany -- chapter 5. The turnover taxes of Austria, Luxembourg, and the Netherlands -- chapter 6. The Belgian and Italian multiple-stage taxes -- pt. III. The value-added tax -- chapter 7. Sales taxation in France and the value-added tax -- pt. IV. The single-stage sales taxes -- chapter 8. The manufacturers sales tax: Canada and Finland -- chapter 9. The wholesale sales tax: Switzerland, Australia and New Zealand -- chapter 10. The Britsh purchase tax -- chapter 11. General excise tax systems in countries not imposing sales taxes -- chapter 12. Retail sales taxation: Norway -- chapter 13. Retail sales taxation: the Canadian provinces -- chapter 14. State retail sales taxation in the United States -- chapter 15. Municipal sales taxation -- chapter 16. Sales taxation in other countries -- pt. V. Questions of sales tax structure -- chapter 17. The optimum type of sales tax -- chapter 18. Other problems of the structure of a sales tax.

Author : Le Roy Lillard Qualls
Publisher : Hassell Street Press
Page : 0 pages
File Size : 15,46 MB
Release : 2023-07-18
Category :
ISBN : 9781019359518

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This book provides a comprehensive guide to the sales tax system in Florida. Le Roy Lillard Qualls offers clear explanations of the laws and regulations governing sales taxation in the state, making it an essential resource for tax professionals, business owners, and individuals. This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work is in the "public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.

Author : Matthew Murray
Publisher : Praeger
Page : 288 pages
File Size : 47,97 MB
Release : 1997-08-26
Category : Business & Economics
ISBN :

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The book covers papers delivered at a seminar which was held in February 1996 in Clearwater, Florida, by the National Tax Association and the Institute of Property Taxation. The contributions by various authors are divided into several general headings: Sales tax overview; Interstate dimension of the sales tax; Sales taxation and federal policy; New administrative techniques in auditing; Emerging technologies and auditing practices; Changing who pays the sales tax; Information technology and the sales tax.

Author : John Fitzgerald Due
Publisher :
Page : 378 pages
File Size : 10,37 MB
Release : 1994
Category : Business & Economics
ISBN :

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Completely revised and updated edition of publication on US state and local sales taxes as of the early nineties.