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[null,"1.","Record Nr.",null,"UNINA9910569297403321"]
[null,null,"Autore",null,"Shoup Carl S."]
[null,null,"Titolo",null,"The Sales Tax in France / / Carl S. Shoup"]
[null,null,"Pubbl/distr/stampa",null,"New York, NY : , : Columbia University Press, , [1930]"]
[{"$nulls":4},"©1930"]
[null,null,"ISBN",null,"0-231-89719-7"]
[null,null,"Descrizione fisica",null,"1 online resource"]
[null,null,"Soggetti",null,"LAW / Taxation"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,"Nota di contenuto",null,"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"]
[null,null,null,"Sommario/riassunto","Presents a description, analysis, and appraisal of the productive sales tax in France."]