This casebook and text takes a comparative approach to the study of value added tax, the tax that has spread over the past 50 years quicker than any tax in history. With more attention devoted to consumption taxes in the academic literature and the proliferation of congressional proposals for a national broad-based tax on consumption (such as a flat tax, national sales tax or other VAT), this book provides the materials for a course or seminar on VAT, consumption taxes, or tax policy. It provides an opportunity to bring a ...
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This casebook and text takes a comparative approach to the study of value added tax, the tax that has spread over the past 50 years quicker than any tax in history. With more attention devoted to consumption taxes in the academic literature and the proliferation of congressional proposals for a national broad-based tax on consumption (such as a flat tax, national sales tax or other VAT), this book provides the materials for a course or seminar on VAT, consumption taxes, or tax policy. It provides an opportunity to bring a comparative approach to the tax curriculum.
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