The Sales Tax in France / / Carl S. Shoup.

• Superior document: Title is part of eBook package: De Gruyter Columbia University Press eBook-Package Archive 1898-1999
• VerfasserIn: Shoup, Carl S.,
• MitwirkendeR: Haig, Robert Murray,
• Place / Publishing House: New York, NY : : Columbia University Press, , [1930]; ©1930
• Year of Publication: 1930
• Language: English
• Physical Description: 1 online resource (372 p.)
• Other title: Frontmatter --; Foreword --; Preface --; Contents --; Tables --; Part I. The Background of the Tax --; I. Introduction --; II. Parliamentary History of the Tax --; Part II. Major Problems in the Application of the Tax --; III. Difficulties of Administration and Control --; IV. What Exemptions Should Be Allowed? --; V. Should the Turnover Tax Be Replaced by Special Excises? --; VI. Special Problems of the Luxury Taxes --; VII. Fitting the Import and Export Taxes into the System --; Part III. The Legal History of the Turnover Tax --; VIII. The “Payments Taxes” --; IX. The Domestic Turnover Tax As Passed in 1920 --; X. Legal Developments, 1921–1928 --; XI. Legal Details of the Luxury Taxes --; XII. Legal Details of the Replacement Taxes --; XIII. Legal Details of the Import and Export Taxes --; Part IV. Economic and Fiscal Aspects of the Turnover Tax --; XIV. Economic Effects of the Turnover Tax --; XV. The Yield of the Tax --; XVI. Summary and Conclusion --; Appendix on Recent Developments --; Bibliography --; Index
• Format: Mode of access: Internet via World Wide Web.
• ISBN: 9780231897198; 9783110442489
• DOI: 10.7312/shou94140
• Access: restricted access
• Hierarchical level: Monograph
• Statement of Responsibility: Carl S. Shoup.

Presents a description, analysis, and appraisal of the productive sales tax in France.