TY  - BOOK
AU  - Schenk Alan
AU  - Oldman Oliver
TI  - Value added tax: a comparative approach 
SN  - 0521851122
AV  - K4573 
U1  - 343.05/5 
PY  - 2007///
CY  - Cambridge, New York
PB  - Cambridge University Press
KW  - Valueadded tax
KW  - Law and legislation
KW  - Spendings tax
KW  - Taxation of articles of consumption
N1  - Includes bibliographical references and index; Survey of taxes on consumption and income, and introduction to value added tax -- Forms of consumption-based taxes and altering the tax base -- Varieties of VAT in use -- Registration, taxpayer, and taxable business activity -- Taxable supplies of goods and services, and tax invoices -- The tax credit mechanism --Introduction to cross-border aspects of VAT -- Timing and valuation rules -- Zero rating and exemptions and government entities and non-profit organizations -- Gambling and financial services (other than insurance) -- Insurance -- Inter-jurisdictional aspects of VAT in federal countries and common markets -- Real property -- Proposals for U.S. tax on consumption
UR  - http://www.loc.gov/catdir/enhancements/fy0642/2006008216-d.html
UR  - http://www.loc.gov/catdir/enhancements/fy0642/2006008216-t.html
ER  -