Survey of taxes on consumption and income, and introduction to value added tax
Forms of consumption-based taxes and altering the tax base
Varieties of VAT in use
Registration, taxpayer, and taxable business activity
Taxable supplies of goods and services, and tax invoices
The tax credit mechanism
Introduction to cross-border aspects of VAT
Timing and valuation rules
Zero rating and exemptions and government entities and non-profit organizations
Gambling and financial services (other than insurance)
Insurance
Inter-jurisdictional aspects of VAT in federal countries and common markets
Real property
Proposals for U.S. tax on consumption.
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Value added tax : a comparative approach by Alan Schenk. ISBN 9780521616560. Published by Cambridge University Press in 2007. Publication and catalogue information, links to buy online and reader comments.
