Central Bank of Nigeria Library

The tax on value added

Sullivan, Clara K.

The tax on value added - New York: Columbia University Press, 1965. - ix, 340 p.:

Based on thesis, Columbia University.

Bibliography: p. [313]-327.

The character of value-added taxation is revealed primarily by exploring the manner in which such taxation is, on the one hand, related to those general levies customarily designated as sales taxes and, on the other hand, related to direct personal income and expenditure taxes.


Sales tax.
Taxation

HJ5711 / .S8

336.2713 / SUL