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Value added tax and direct taxation: similarities and differences
WU Wien.
Juridiska institutionen, Stockholms universitet.
Örebro University, School of Law, Psychology and Social Work. (Affärsrättsgruppen)ORCID iD: 0000-0002-1473-5273
2009 (English)Collection (editor) (Other academic)
Abstract [en]

Consumption taxes (such as value added tax (VAT) or good and services sales tax (GST)) are generally very different from direct taxes. For this reason, research in the two areas of tax law has for the past decades generally been compartmentalized. Using consumption taxes as its starting point, this book aims to build a bridge between consumption taxes and direct taxes. This book provides the first comprehensive in-depth analysis of the similarities and differences between consumption taxes and direct taxes. Fifty contributions are included, written by distinguished academics, practitioners and representatives from several international tax administrations and institutions.

Place, publisher, year, edition, pages
Amsterdam: IBFD , 2009. , p. 1296
Keywords [en]
value added tax, VAT, GST
National Category
Law (excluding Law and Society)
Research subject
Financial Law
Identifiers
URN: urn:nbn:se:oru:diva-12161ISBN: 978-90-8722-060-0 (print)OAI: oai:DiVA.org:oru-12161DiVA, id: diva2:355931
Available from: 2010-10-08 Created: 2010-10-08 Last updated: 2017-10-17Bibliographically approved

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Kristoffersson, Eleonor

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CiteExportLink to record
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Citation style
  • apa
  • ieee
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