Value added tax a comparative approach - Schenk, Alan.; Oldman, Oliver (Cambridge Cambridge University Press, 2007)
Survey of taxes on consumption and income, and introduction to value added tax -- Forms of consumption-based taxes and altering the tax base -- Varieties of VAT in use -- Registration, taxpayer, and taxable business activity -- Taxable supplies of goods and services, and tax invoices -- The tax credit mechanism --Introduction to cross-border aspects of VAT -- Timing and valuation rules -- Zero rating and exemptions and government entities and non-profit organizations -- Gambling and financial services (other than insurance) -- Insurance -- Inter-jurisdictional aspects of VAT in federal countries and common markets -- Real property -- Proposals for U.S. tax on consumption.
Keywords: Value-added tax -- Law and legislation; Spendings tax -- Law and legislation; Taxation of articles of consumption -- Law and legislation