Research Catalog

Title

Sales taxation / by John F. Due.

Author

Due, John F. (John Fitzgerald), 1915-2009

Publication

• Urbana : University of Illinois Press, [1957]
• ©1957.

Items in the Library & Off-site

Details

Description

ix, 396 pages; 23 cm

Summary

Pt. I. Introduction -- chapter 1. The nature of sales taxation -- chapter 2. The sales tax and the distribution of real income -- chapter 3. The rationale of sales taxation -- pt. II. Review of sales tax experience : the multiple stage taxes -- chapter 4. The turnover tax in Germany -- chapter 5. The turnover taxes of Austria, Luxembourg, and the Netherlands -- chapter 6. The Belgian and Italian multiple-stage taxes -- pt. III. The value-added tax -- chapter 7. Sales taxation in France and the value-added tax -- pt. IV. The single-stage sales taxes -- chapter 8. The manufacturers sales tax: Canada and Finland -- chapter 9. The wholesale sales tax: Switzerland, Australia and New Zealand -- chapter 10. The Britsh purchase tax -- chapter 11. General excise tax systems in countries not imposing sales taxes -- chapter 12. Retail sales taxation: Norway -- chapter 13. Retail sales taxation: the Canadian provinces -- chapter 14. State retail sales taxation in the United States -- chapter 15. Municipal sales taxation -- chapter 16. Sales taxation in other countries -- pt. V. Questions of sales tax structure -- chapter 17. The optimum type of sales tax -- chapter 18. Other problems of the structure of a sales tax.

Subject

• Sales tax
• Sales tax > Great Britain
• Steuersystem
• Umsatzsteuer
• Great Britain
• USA

Bibliography (note)

• Includes bibliographies and index.

Contents

The nature of sales taxation -- The sales tax and the distribution of real income -- The rationale of sale taxation -- The turnover tax in Germany -- The turnover taxes of Austria, Luxembourg, and the Netherlands -- The Belgian and Italian multiple-stage taxes -- Sales taxation in France and the value-added tax -- The manufacturers sales tax : Canada and Finland -- The wholesale sales tax : Switzerland, Australia, and New Zealand -- The British purchase tax -- General excise tax systems in countries not imposing sales taxes -- Retail sales taxation : Norway -- Retail sales taxation : the Canadian provinces -- State retail sales taxation in the United States -- Municipal sales taxation -- Sales taxation in other countries -- The optimum type of sales tax -- Other problems of the structure of a sales tax.

LCCN

58001896

OCLC

• ocm00253401
• 253401
• SCSB-137060

Owning Institutions

Princeton University Library