An in-depth analysis of the global rise of the value-added tax (VAT) and its varying implementations.
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An in-depth analysis of the global rise of the value-added tax (VAT) and its varying implementations.
This book explores one of the most significant trends in the evolution of global tax systems by asking how, within less than half a century, the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments. Despite its significance, very little is known about why so many countries have adopted the VAT and, in particular, why different countries adopt the types of VAT that they do. The popular mythology provides that the merits of the VAT ...
will contain mild spoilers
No romantic or sexual content present.
No violence or gore depicted.
No profanity or strong language present.
No substance use depicted.
No LGBTQ+ representation present.
No religious themes present.
No fantasy magic or witchcraft depicted.
No real-world occult content present.
Moderate focus on global tax policy and economic systems.
No self-harm or suicide themes present.
No abuse or suffering themes depicted.
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