LEADER 02320nam 22004095 450 001 9910569297403321 005 20190828104755.0 010 $a0-231-89719-7 024 7 $a10.7312/shou94140 035 $a(CKB)4100000008165789 035 $a(DE-B1597)512084 035 $a(OCoLC)1114895859 035 $a(DE-B1597)9780231897198 035 $a(EXLCZ)994100000008165789 100 $a20190828d1930 fg 101 0 $aeng 135 $aur||||||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 14$aThe Sales Tax in France /$fCarl S. Shoup 210 1$aNew York, NY : $cColumbia University Press, $d[1930] 210 4$dİ1930 215 $a1 online resource 311 $a0-231-94140-4 327 $tFrontmatter -- $tForeword / $rHaig, Robert Murray -- $tPreface -- $tContents -- $tTables -- $tPart I. The Background of the Tax -- $tI. Introduction -- $tII. Parliamentary History of the Tax -- $tPart II. Major Problems in the Application of the Tax -- $tIII. Difficulties of Administration and Control -- $tIV. What Exemptions Should Be Allowed? -- $tV. Should the Turnover Tax Be Replaced by Special Excises? -- $tVI. Special Problems of the Luxury Taxes -- $tVII. Fitting the Import and Export Taxes into the System -- $tPart III. The Legal History of the Turnover Tax -- $tVIII. The "Payments Taxes" -- $tIX. The Domestic Turnover Tax As Passed in 1920 -- $tX. Legal Developments, 1921-1928 -- $tXI. Legal Details of the Luxury Taxes -- $tXII. Legal Details of the Replacement Taxes -- $tXIII. Legal Details of the Import and Export Taxes -- $tPart IV. Economic and Fiscal Aspects of the Turnover Tax -- $tXIV. Economic Effects of the Turnover Tax -- $tXV. The Yield of the Tax -- $tXVI. Summary and Conclusion -- $tAppendix on Recent Developments -- $tBibliography -- $tIndex 330 $aPresents a description, analysis, and appraisal of the productive sales tax in France. 606 $aLAW / Taxation$2bisacsh 615 7$aLAW / Taxation. 700 $aShoup$b Carl S., $0141088 702 $aHaig$b Robert Murray, $4ctb$4https://id.loc.gov/vocabulary/relators/ctb 801 0$bDE-B1597 801 1$bDE-B1597 906 $aBOOK 912 $a9910569297403321 996 $aThe Sales Tax in France$92859171 997 $aUNINA