02320nam 22004095 450 991056929740332120190828104755.00-231-89719-710.7312/shou94140(CKB)4100000008165789(DE-B1597)512084(OCoLC)1114895859(DE-B1597)9780231897198(EXLCZ)99410000000816578920190828d1930 fg engur|||||||||||txtrdacontentcrdamediacrrdacarrierThe Sales Tax in France /Carl S. ShoupNew York, NY : Columbia University Press, [1930]©19301 online resource0-231-94140-4 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 -- IndexPresents a description, analysis, and appraisal of the productive sales tax in France.LAW / TaxationbisacshLAW / Taxation.Shoup Carl S., 141088Haig Robert Murray, ctbhttps://id.loc.gov/vocabulary/relators/ctbDE-B1597DE-B1597BOOK9910569297403321The Sales Tax in France2859171UNINA