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Record Nr. |
UNINA9910569297403321 |
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Autore |
Shoup Carl S. |
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Titolo |
The Sales Tax in France / / Carl S. Shoup |
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Pubbl/distr/stampa |
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New York, NY : , : Columbia University Press, , [1930] |
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©1930 |
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ISBN |
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Descrizione fisica |
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Soggetti |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Nota di contenuto |
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Frontmatter -- Foreword / Haig, Robert Murray -- Preface -- Contents -- Tables -- Part I. The Background of the Tax -- I. Introduction -- II. Parliamentary History of the Tax -- Part II. Major Problems in the Application of the Tax -- III. Difficulties of Administration and Control -- IV. What Exemptions Should Be Allowed? -- V. Should the Turnover Tax Be Replaced by Special Excises? -- VI. Special Problems of the Luxury Taxes -- VII. Fitting the Import and Export Taxes into the System -- Part III. The Legal History of the Turnover Tax -- VIII. The "Payments Taxes" -- IX. The Domestic Turnover Tax As Passed in 1920 -- X. Legal Developments, 1921-1928 -- XI. Legal Details of the Luxury Taxes -- XII. Legal Details of the Replacement Taxes -- XIII. Legal Details of the Import and Export Taxes -- Part IV. Economic and Fiscal Aspects of the Turnover Tax -- XIV. Economic Effects of the Turnover Tax -- XV. The Yield of the Tax -- XVI. Summary and Conclusion -- Appendix on Recent Developments -- Bibliography -- Index |
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Sommario/riassunto |
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Presents a description, analysis, and appraisal of the productive sales tax in France. |
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