
The Rise of the Value-Added Tax - Cambridge Tax Law Series (Hardback)
Kathryn James (author)
£90.99
Hardback
496 Pages /
Published: 30/04/2015
- We can order this from the publisher
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 have underpinned its global spread; however, this book contends that much scholarship confuses the question of why the VAT has risen to dominance with the issue of what makes a good VAT. This book combines policy and legal analysis to propose a new way of understanding the rise of this important revenue instrument so as to better reflect the realities of the VATs that are actually implemented.
Publisher: Cambridge University Press
ISBN: 9781107044128
Number of pages: 496
Weight: 830 g
Dimensions: 229 x 152 x 27 mm
You may also be interested in...
Please sign in to write a review
Sign In / Register
Not registered? CREATE AN ACCOUNTCREATE A plus ACCOUNT
Sign In
Download the Waterstones App
Would you like to proceed to the App store to download the Waterstones App?
Click & Collect
Reserve online, pay on collection
Alternatively, for multiple items you may find it easier to add to basket, then pay online and collect in as little as 2 hours, subject to availability.
Alternatively, for multiple items you may find it easier to add to basket, then pay online and collect in as little as 2 hours, subject to availability.
Thank you for your reservation
Your order is now being processed and we have sent a confirmation email to you at
When will my order be ready to collect?
Following the initial email, you will be contacted by the shop to confirm that your item is available for collection.
Call us on or send us an email at
Unfortunately there has been a problem with your order
Please try again or alternatively you can contact your chosen shop on or send us an email at