Business, Management and Accounting
8 years ago

New study reveals surprising similarities between VAT and direct taxation.

IBFD eBooks
Value Added Tax and Direct Taxation: Similarities and Differences
Michael Lang, Peter Melz, Eleonor Kristoffersson

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Consumption taxes like VAT and direct taxes are usually seen as very different, leading to separate research in tax law. This book breaks down the barriers between these two tax types, exploring their similarities and differences. The book includes insights from experts in the field, offering a detailed analysis of how consumption taxes and direct taxes compare.