Value added taxation : (Record no. 12852)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01122cam a2200253 i 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 800918t1980 dcu erb 000 0 eng |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 0844734047 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | DLC |
| Transcribing agency | DLC |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HJ5715.G7 |
| Item number | P72 |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 336.2714'0941 |
| Item number | PRE |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Prest, A. R. |
| 245 10 - TITLE STATEMENT | |
| Title | Value added taxation : |
| Remainder of title | the experience of the United Kingdom / |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc | Washington, D.C. : |
| Name of publisher, distributor, etc | American Enterprise Institute for Public Policy Research, |
| Date of publication, distribution, etc | c1980. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 52 p. ; |
| 440 #0 - SERIES STATEMENT/ADDED ENTRY--TITLE | |
| Title | Studies in tax policy |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc | Includes bibliographical references: p. 51-52. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This paper compares the value added tax (VAT) with other forms of taxation, particularly payroll taxes. He describes the structure of the tax in the United Kingdom, as it was when introduced in 1973 and as it has been changed. He appraises the theoretical attributes of VAT, its economic consequences, and its public acceptability. |
| 590 ## - Local Notes: Cataloguer & Date | |
| Local note | asm 23/01/2019 |
| 591 ## - Local Note: Item Class (Ref/Loans/Arch): Loans | |
| Local Note: Item Class | Loans |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Value-added tax |
| 651 ## - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME | |
| Geographic name | American Enterprise Institute Studies in Tax policy |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Monograph & others |
| 949 ## - LOCAL PROCESSING INFORMATION (Call No. /Shelf Ref) | |
| Call No. /Shelf Ref | 336.2714'0941 PRE |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Collection code | Home library | Current library | Shelving location | Date acquired | Total Checkouts | Full call number | Barcode | Date last seen | Bill Date | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | Non-fiction | CBN HQ Library | CBN HQ Library | General Stacks | 23/01/2019 | 336.2714'0941 PRE | 31008100202494 | 23/01/2019 | 23/01/2019 | Monograph & others |