000 00909cam a22002411 4500
008 720301s1965 nyu b 000 0 eng
040 _aDLC
_cODaWU
050 0 0 _aHJ5711
_b.S8
082 _a336.2713
_bSUL
100 1 _aSullivan, Clara K.
245 1 4 _aThe tax on value added
260 _aNew York:
_bColumbia University Press,
_c1965.
300 _aix, 340 p.:
500 _aBased on thesis, Columbia University.
504 _aBibliography: p. [313]-327.
520 _aThe 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.
590 _aobn 24/01/2019
591 _aLoans
650 0 _aSales tax.
650 0 _aTaxation
942 _2ddc
_cBOOK
949 _a336.2713SUL
999 _c13309
_d13309