Value added taxation : the experience of the United Kingdom /

By:

Prest, A. R

Material type: Text

TextSeries: 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	CBN HQ Library General Stacks	Non-fiction	336.2714'0941 PRE (Browse shelf(Opens below))	Available		31008100202494

Browsing CBN HQ Library shelves, Shelving location: General Stacks, Collection: Non-fiction Close shelf browser (Hides shelf browser)

Previous						No cover image available		Next
Previous	336.2'71 DRE Substituting a value-added tax for the corporate income tax :	336.2'71 TAI Value added tax /	336.2'714'091724 VAL Value added taxation in developing countries /	336.2714'0941 PRE Value added taxation :	336.2714'0973 VAL The Value-added tax :	336.2'76 GOE Tax treatment of pension plans:	336.2'76'0973 WAG Inheritance and the state :	Next

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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