The Rise of the Value-Added Tax (Cambridge Tax Law Series)
Examines the global rise of value-added tax, its policy design, and the legal and economic factors influencing its adoption and structure.
About This Book
The Rise of the Value-Added Tax explores the increasing worldwide use of VAT as a major revenue tool.
It analyzes the policy choices and structural features that shape modern VAT regimes.
The work draws on comparative legal and economic perspectives to assess VAT implementation.
Readers gain insight into the challenges and considerations involved in VAT design and reform.
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