Central Bank of Nigeria Library

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Value added taxation : the experience of the United Kingdom /

By: Material type: TextTextSeries: Studies in tax policyPublication details: Washington, D.C. : American Enterprise Institute for Public Policy Research, c1980.Description: 52 pISBN:
  • 0844734047
Subject(s): DDC classification:
  • 336.2714'0941 PRE
LOC classification:
  • HJ5715.G7 P72
Summary: 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.
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Holdings
Item type Current library Collection Call number Status Date due Barcode
Monograph & others Monograph & others CBN HQ Library General Stacks Non-fiction 336.2714'0941 PRE (Browse shelf(Opens below)) Available 31008100202494

Includes bibliographical references: p. 51-52.

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.

asm 23/01/2019

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