Schenk, Alan. <br/><br/>
Value added tax :  a comparative approach / 
Alan Schenk, Oliver Oldman. 
 - [Rev. ed.]. 
 - Cambridge ;  New York :  Cambridge University Press,  2007. 
 - xxxiii, 532 p. :  ill. ;  24 cm. 
 - Cambridge tax law series .
<br/><br/>Includes bibliographical references and index. 
<br/><br/>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. 
<br/><br/><label>ISBN: </label>0521851122 (hardback) 9780521851121 (hardback) 0521616565 (pbk.) 9780521616560 (pbk.) 
<br/><br/><label>LCCN: </label>2006008216 
<br/><br/><label>Nat. Bib. No.: </label>GBA666595  bnb 
<br/><br/><label>Nat. Bib. Agency Control No.: </label>013522451  Uk 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Value-added tax--Law and legislation.<br/>Spendings tax--Law and legislation.<br/>Taxation of articles of consumption--Law and legislation.
<br/><br/><label>LC Class. No.: </label>K 4573  / .S337 2007 
<br/><br/><label>Dewey Class. No.: </label>343.05/5