Download or read book The VAT Reader written by and published by . This book was released on 2011 with total page 349 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Progressive Consumption Taxation written by Robert Carroll and published by Rowman & Littlefield. This book was released on 2012 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: The authors observe that consumption taxation is superior to income taxation because it does not penalize saving and investment and propose that the U.S. income tax system be completely replaced by a progressive consumption tax. They argue that the X tax, developed by the late David Bradford, offers the best form of progressive consumption taxation for the United States and outline concrete proposals for the X tax's treatment of numerous specific economic issues.

Download or read book VAT in a Day written by Adrianus Johannes Doesum and published by . This book was released on 2021 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Fundamentals of EU VAT Law written by Frank Nellen and published by Kluwer Law International B.V.. This book was released on 2020-08-19 with total page 643 pages. Available in PDF, EPUB and Kindle. Book excerpt: Parties to cross-border disputes arising anywhere in the vast Portuguese-speaking world – a community of more than 230 million in a space that offers a wide array of investment opportunities across four continents – increasingly seek Portugal as their preferred seat of arbitration. A signatory to all relevant international conventions, Portugal has proven to be an ‘arbitration-friendly’ jurisdiction. This volume is the first and so far only book in English that provides a thorough, in-depth analysis of international arbitration law and practice in Portugal. Its contributing authors are among the most highly regarded legal names in the country, including scholars, arbitrators, and practitioners. The authors describe how international arbitration proceedings are conducted in Portugal, what cautions should be taken, and what procedural strategies may be suitable in particular cases. They provide insightful answers to questions such as the following: What matters can be submitted to arbitration under Portuguese law? What are the validity requirements for an arbitration agreement? How do the State courts interact with arbitration proceedings and what is the attitude of such courts toward international arbitration? What are the rules governing evidentiary matters in arbitration? How is an arbitration tribunal constituted? How are arbitrators appointed? How may they be challenged? How can an international arbitral award be recognized and enforced? How does the Portuguese legal system address the issue of damages and what specific damages are admitted? How are the costs of arbitration proceedings estimated and allocated? The book includes analyses of arbitration related to specific fields of the law, notably sports, administrative, tax, intellectual property rights (especially regarding reference and generic medicines), and corporate disputes. Each chapter provides, for the topics it addresses, an examination of the applicable laws, rules, arbitration practice, and views taken by arbitral tribunals and state courts as well as those of the most highly considered scholars. As a detailed examination of the legal framework and of all procedural steps of an arbitration in Portugal, from the drafting of an arbitration agreement to the enforcement of an award, this book constitutes an invaluable resource for parties involved in or considering an international arbitration in this country. The guidance that it seeks to provide in respect of any problem likely to arise in this context can be useful to arbitrators, judges, academics, and interested lawyers.

Download or read book The Modern VAT written by Mr.Liam P. Ebrill and published by International Monetary Fund. This book was released on 2001-11-05 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: Value-added tax, or VAT, first introduced less than 50 years ago, is now a pivotal component of tax systems around the world. The rapid and seemingly irresistible rise of the VAT is probably the most important tax development of the latter twentieth century, and certainly the most breathtaking. Written by a team of experts from the IMF, this book examines the remarkable spread and current reach of the innovative tax and draws lessons about the design and implementation of the VAT, as experienced by different countries around the world. How efficient is it as a tax, is it fair, and is it suitable for all countries? These are among the questions raised. This highly informative and well-researched book also looks at the likely future of the tax.

Download or read book The Anatomy of the VAT written by Mr.Michael Keen and published by International Monetary Fund. This book was released on 2013-05-16 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper sets out some tools for understanding the performance of the value added tax (VAT). Applying a decomposition of VAT revenues (as a share of GDP) to the universe of VATs over the last twenty years, it emerges that developments have been driven much less by changes in standard rates than by changes in ‘C-efficiency’ (an indicator of the departure of the VAT from a perfectly enforced tax levied at a uniform rate on all consumption). Decomposing C-efficiency into a ‘policy gap’ (in turn divided into effects of rate differentiation and exemption) and a ‘compliance’ gap (reflecting imperfect implementation), results pieced together for EU members suggest that the former are in almost all cases far larger than the latter, with rate differentiation and exemptions playing roles that differ quite widely across countries.

Download or read book Principles of Value Added Tax written by Adrian Ogley and published by . This book was released on 1998 with total page 239 pages. Available in PDF, EPUB and Kindle. Book excerpt: He is also the author of "Principles of International Tax".

Download or read book Value Added Tax written by Alan Schenk and published by Cambridge University Press. This book was released on 2007-01-22 with total page 560 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book integrates legal, economic, and administrative materials about value added tax. Its principal purpose is to provide comprehensive teaching tools - laws, cases, analytical exercises, and questions drawn from the experience of countries and organizations from all areas of the world. It also serves as a resource for tax practitioners and government officials that must grapple with issues under their VAT or their prospective VAT. The comparative presentation of this volume offers an analysis of policy issues relating to tax structure and tax base as well as insights into how cases arising out of VAT disputes have been resolved. The authors have expanded the coverage to include new VAT related developments in Europe, Asia, Africa and Australia. A chapter on financial services has been added as well as an analysis of significant new cases.

Download or read book The Illustrated series of technical reading books First standard written by George Gill (Schoolmaster.) and published by . This book was released on 1871 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book VAT Notches Voluntary Registration and Bunching Theory and UK Evidence written by Ms.Li Liu and published by International Monetary Fund. This book was released on 2019-09-27 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt: Using administrative tax records for UK businesses, we document both bunching in annual turnover below the VAT registration threshold and persistent voluntary registration by almost half of the firms below the threshold. We develop a conceptual framework that can simultaneously explain these two apparently conflicting facts. The framework also predicts that higher intermediate input shares, lower product-market competition and a lower share of business to consumer (B2C) sales lead to voluntary registration. The predictions are exactly the opposite for bunching. We test the theory using linked VAT and corporation tax records from 2004-2014, finding empirical support for these predictions.

Download or read book Tax By Design written by Stuart Adam and published by Oxford University Press. This book was released on 2011-09 with total page 552 pages. Available in PDF, EPUB and Kindle. Book excerpt: Based on the findings of a commission chaired by James Mirrlees, this volume presents a coherent picture of tax reform whose aim is to identify the characteristics of a good tax system for any open developed economy, assess the extent to which the UK tax system conforms to these ideals, and recommend how it might be reformed in that direction.

Download or read book Don t Tax Reading the Case Against VAT on Books and Learned Journals written by National Book Committee and published by . This book was released on 1993 with total page 7 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Warm South written by Paul Kerschen and published by Roundabout Press. This book was released on 2019-05-01 with total page 347 pages. Available in PDF, EPUB and Kindle. Book excerpt: The daringly imagined, masterfully realized story of poet John Keats's second life abroad. What if John Keats had not died in Rome at twenty-five, just as he was coming to realize his gifts? In this audaciously imagined alternate life story, the young poet is pulled back from the brink of death only to find his troubles far from over. He is short on money, far from home, his literary reputation anything but assured—but his life and imagination have been spared, and a new country awaits. In an Italy at uneasy peace, full of foreign armies and spies, Keats soon finds his loyalties divided. He is drawn into Percy and Mary Shelley’s expatriate circle, resumes his old profession of surgery and falls in with student revolutionaries who are plotting a more radical cure for their nation. His fiancée in London expects his return, and everyone is expecting his next poem, but he has not returned from his deathbed quite the same person—or poet—that he was. Written with erudition and compassion, Paul Kerschen’s debut novel is a spellbinding historical yarn and a heady engagement with the literature of the past, a thing of beauty in itself and a meditation on the writer’s duty in troubled times. “An ambitious, thrilling work of the imagination... The Warm South is so much: a love story, a historical thriller, a great literary what-if, and a profound meditation on the act of creation itself.” DANIEL MASON, New York Times bestselling author of The Winter Soldier and The Piano Tuner “A lyrical and profound exploration of mortality, second chances, art, and ambition. Kerschen writes an alternate history for the beloved poet Keats, allowing him to rise from an early deathbed and experience the gory operating theaters of Pisa, the decadence of Italian Carnival, and a seductive and sometimes dangerous entanglement with Mary and Percy Shelley. Written with elegance and heart, The Warm South pulses with life.” FRANCES DE PONTES PEEBLES, author of The Air You Breathe and The Seamstress “Paul Kerschen’s miraculous first novel grants the poet John Keats an extended life in Italy as the surgeon he trained to be, and as the husband and father he never became. Superbly imagined, impeccably written, uncanny in its intimacy with Keats’s mind and feelings, this book also conjures the Italy in which Keats lived and died—and here lives on. Kerschen brings this mate- rial astonishingly alive and close. This is the best novel I’ve read all year.” CARTER SCHOLZ, author of Gypsy and Radiance “The Warm South offers an alternate biography, a second chance—a daring and deeply imagined portrait of genius made more human, more accessible, and more moving and vital than any history or scholarship can allow.” VU TRAN, author of Dragonfish “A bold strike. Kerschen applies SF’s classic ‘what if’ to literature itself. And like stern Mary Shelley’s monster, the dead poet stirs, and rises, and walks. But the path between the old world and his new friends is steep... Come.” TERRY BISSON, author of Any Day Now and Bears Discover Fire

Download or read book The Brain in a Vat written by Sanford C. Goldberg and published by Cambridge University Press. This book was released on 2016-06-13 with total page 281 pages. Available in PDF, EPUB and Kindle. Book excerpt: The scenario of the brain in a vat, first aired thirty-five years ago in Hilary Putnam's classic paper, has been deeply influential in philosophy of mind and language, epistemology, and metaphysics. This collection of new essays examines the scenario and its philosophical ramifications and applications, as well as the challenges which it has faced. The essays review historical applications of the brain-in-a-vat scenario and consider its impact on contemporary debates. They explore a diverse range of philosophical issues, from intentionality, external-world scepticism, and the nature of truth, to the extended mind hypothesis, reference magnetism, and new versions of realism. The volume will be a rich and valuable resource for advanced students in metaphysics, epistemology, and philosophy of mind and language, as well as anyone interested in the relations between language, thought and the world.

Download or read book Phonics for Pupils with Special Educational Needs Book 1 Building Basics written by Ann Sullivan and published by Routledge. This book was released on 2018-10-12 with total page 424 pages. Available in PDF, EPUB and Kindle. Book excerpt: Phonics for Pupils with Special Educational Needs is a complete, structured, multisensory programme for teaching reading and spelling, making it fun and accessible for all. This fantastic seven-part resource offers a refreshingly simple approach to the teaching of phonics, alongside activities to develop auditory and visual perceptual skills. Specifically designed to meet the needs of pupils of any age with special educational needs, the books break down phonics into manageable core elements and provide a huge wealth of resources to support teachers in teaching reading and spelling. Book 1: Building Basics introduces basic sounds and explores their relationship with letters. It focuses on sounds and letters where there is a simple 1:1 correspondence between the two, and explores the sounds in simple words that follow the pattern of vowel-consonant or consonant-vowel-consonant. Sounds are grouped into seven sets, with each set containing more than 50 engaging activities, including: sound story, dynamic blending, reading race, spot the word and spelling challenge. Thorough guidance is provided on how to deliver each activity, as well as a lesson planner template, handy word lists and posters for teachers and teaching assistants to use to support learning. Each book in the series gradually builds on children’s understanding of sounds and letters and provides scaffolded support for children to learn about every sound in the English language. Offering tried and tested material which can be photocopied for each use, this is an invaluable resource to simplify phonics teaching for teachers and teaching assistants and provide fun new ways of learning phonics for all children. This book is accompanied by a companion resource, 'Phonics for Pupils with Complex SEND ', to be used alongside the Phonics for Pupils with Special Educational Needs programme. The activities from Books 1-6 of the programme are adapted to be accessible for non-verbal pupils, including AAC users, and those with physical disabilities.

Download or read book VAT in the Digital Era written by and published by Oxford University Press. This book was released on 2023-12-14 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: With the growth of the digitalized economy, VAT on cross-border digital supplies has emerged as an important issue. Yet, views and practices regarding the application of the VAT on these supplies differ significantly across different jurisdictions. A lack of international VAT harmonization can cause double taxation or unintended double non-taxation, resulting in distortions and revenue losses. VAT in the Digital Era considers unilateral and multilateral options for the creation of an internationally coordinated VAT framework. Providing analysis of the status quo in key jurisdictions, the book explores the implications of the digitalized economy for the VAT systems across borders. It outlines possible approaches that can be taken to achieve a more consistent international VAT treatment of cross-border supplies, and the extent to which a multilateral solution would be preferable and achievable at the international level. Bringing together contributions from leading international voices in the VAT law and policy and international taxation fields, VAT in the Digital Era addresses current issues and proposes ways to coordinate VAT rules on cross-border digital supplies. This new book is essential reading for academics, researchers, governments, and other financial organisations involved with the world's most important indirect tax.

Download or read book A NIME Reader written by Alexander Refsum Jensenius and published by Springer. This book was released on 2017-03-06 with total page 506 pages. Available in PDF, EPUB and Kindle. Book excerpt: What is a musical instrument? What are the musical instruments of the future? This anthology presents thirty papers selected from the fifteen year long history of the International Conference on New Interfaces for Musical Expression (NIME). NIME is a leading music technology conference, and an important venue for researchers and artists to present and discuss their explorations of musical instruments and technologies. Each of the papers is followed by commentaries written by the original authors and by leading experts. The volume covers important developments in the field, including the earliest reports of instruments like the reacTable, Overtone Violin, Pebblebox, and Plank. There are also numerous papers presenting new development platforms and technologies, as well as critical reflections, theoretical analyses and artistic experiences. The anthology is intended for newcomers who want to get an overview of recent advances in music technology. The historical traces, meta-discussions and reflections will also be of interest for longtime NIME participants. The book thus serves both as a survey of influential past work and as a starting point for new and exciting future developments.