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This book integrates legal, economic, and administrative materials about value added tax. Its principal purpose is to provide comprehensive teaching tools - laws, cases, analytical exercises, and questions drawn from the experience of countries and organizations from all areas of the world. It also serves as a resource for tax practitioners and government officials that must grapple with issues under their VAT or their prospective VAT. The comparative presentation of this volume offers an analysis of policy issues relating to tax structure and tax base as well as insights into how cases arising out of VAT disputes have been resolved. In the new edition, the authors have expanded the coverage to include new VAT related developments in Europe, Asia, Africa and Australia. A new chapter on financial services has been added as well as an analysis of significant new cases.

List of Tables, Figures, and Charts

List of Cases

Preface to the Revised Edition

1 SURVEY OF TAXES ON CONSUMPTION AND INCOME,

　AND INTRODUCTION TO VALUE ADDED TAX

　Ⅰ. Introduction

　Ⅱ. Development of Taxes on Consumption - A Brief Review of History

　Ⅲ.Direct and Indirect Taxes on an Income or Consumption Base

　A. Direct and Indirect Taxes

　B. Income and Consumption Base for Tax

　IV. Tax Structures in Developed and Developing Economies

　Ⅴ. Broadening the Base of a Tax System

　Ⅵ. The Value Added Tax

　Ⅶ. The Proliferation of VATs

　Ⅷ. Glossary of VAT Terms

　Ⅸ. Outline of Issues Pertaining to Consumption Taxes

　Ⅹ. Discussion Questions

　APPENDIX A: DEVELOPMENT TAXATION

　Ⅰ. Introduction

　Ⅱ. The Reform of Indirect Taxation

　Ⅲ. Taxing Imports

　Ⅳ. Taxing Exports

2 FORMS OF CONSUMPTION-BASED TAXES AND ALTERING THE TAX BASE

　Ⅰ. Forms of Consumption-Based Taxes

　A. Introduction

　B. Consumption-Based Direct Tax on Individuals

　C. Single and Multistage Sales Taxes

　Ⅱ. Overview of the Value Added Tax

　A. In General

　B. Jurisdictional Reach of the Tax

　C. Inclusion of VAT in Tax Base

　D. Inclusion of Capital Goods in Tax Base

　Ⅲ. Methods of Calculating VAT Liability

　A. Credit-Invoice VAT

　B. Credit-Subtraction VAT That Does Not Rely on VAT Invoices

　C. Sales-Subtraction VAT

　D. Addition-Method VAT

　IV. Methods of Altering the Tax Base

　A. Entity Exemptions

　B. Zero Rating

　C. Transaction Exemption

　D. Alteration of Base by Granting or Denying Credits

　E. Multiple Rates

　V. Discussion Questions

　……

7　INTRODUCTION TO CROSS-BORDER ASPECTS OF VAF

8 TIMING AND VALUATION RULES

9 ZERO RATING AND EXEMPTIONS AND GOVERNMENT ENTITIES NAD NONPROFIT ORGANTIONS

10 GAMBLINE AND FINACIAL SERVICE(OTHER THAN INSURANCE)

11 INSURANCE

12 INTERJURISDCTIONAL ASPECTS OF VAT IN FEDERAL COUNTRIES AND COMMON MARKETS

13 REAL PROPERTY

14 PROPOSALS FOR U.S TAX ON CONSUMPTION

APPENDIXES

SCHEDULES

Index

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作者简介：Alan Schenk teaches VAT at Wayne State University and other universities such as Harvard University and University of Michigan Law School. For the past seven years, Professor Schenk has served as Technical Advisor for the International Monetary Fund, drafting and reviewing legislative proposals for sales and value added tax for several countries in Africa and for emerging economies of Eastern Europe. He is the author of four books and has published many articles on VAT including several involving the taxation of financial services.

书籍介绍

This book integrates legal, economic, and administrative materials about value added tax. Its principal purpose is to provide comprehensive teaching tools - laws, cases, analytical exercises, and questions drawn from the experience of countries and organizations from all areas of the world. It also serves as a resource for tax practitioners and government officials that must grapple with issues under their VAT or their prospective VAT. The comparative presentation of this volume offers an analysis of policy issues relating to tax structure and tax base as well as insights into how cases arising out of VAT disputes have been resolved. The authors have expanded the coverage to include new VAT related developments in Europe, Asia, Africa and Australia. A chapter on financial services has been added as well as an analysis of significant new cases.