The Sales Tax in France / / Carl S. Shoup

• Autore: Shoup Carl S.
• Pubblicazione: New York, NY : , : Columbia University Press, , [1930]; ©1930
• Descrizione fisica: 1 online resource
• Soggetto topico: LAW / Taxation
• Persona (resp. second.): HaigRobert Murray
• Nota di contenuto: 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
• Sommario/riassunto: Presents a description, analysis, and appraisal of the productive sales tax in France.
• Titolo autorizzato: The Sales Tax in France
• ISBN: 0-231-89719-7
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910569297403321
• Lo trovi qui: Univ. Federico II