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The tax on value added [by] Clara K. Sullivan.


New York, Columbia University Press, 1965.
ISBN 9780231028073, 0231028075

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George Washington
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HJ 5711 .S8 Available Request
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HJ5711 .S8 1965
Subjects Sales tax.
Taxe à la valeur ajoutée -- Droit.
Taxe de vente -- Droit.
Umsatzsteuer.
Description ix, 340 pages 24 cm
Copyright Date 1965.
Notes Based on the author's thesis, Columbia University.
Includes bibliographical references (pages 313-327).
Contents Part One: The development of the concept of the tax on value added 1. An introduction to the concept of the tax on value added -- 2. The tax on value added in France -- 3. The Japanese value-added tax -- Part Two: Toward an understanding of the tax on value added -- 4. The theoretical justification of the tax on value added -- 5. The definition and nature of the base for the tax on value added -- 6. The administration of the tax on value added -- 7. Some observations on the incidence and effects of the tax on value added -- 8. Summary and conclusions.
Network Numbers (OCoLC)253404
(OCoLC)ocm00253404
WorldCat Search OCLC WorldCat
WorldCat Identities Sullivan, Clara K. 1916-
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