Value Added Tax List of References
Determining the relevance of a reference can be very important to study. That is why in this study of VAT, looking at the following works to note their relevance to the study of Value Added Tax is very important.
1. Bickley, James, M. Value Added Tax: Concepts Policy Issues and OECD Experiences.
Nova Science Publishers. Hauppauge New York NY. 2003 Book.
About the book/Author
This book will be a great resource in portraying how most European countries have had different experiences with VAT. How they have changed most VAT policies with time and how in actual effect, they have been able to revolutionize their taxation policies. This book is relevant is pointing out the many contemporary comparisons between VAT and it's amendments around the European Countries.
2. Tait, A., Allan. Value Added Tax: International Practice and Problems. International Monetary Fund, IMF. 1998. Book
About the book/Author
This book is a detailed examination of VAT into it's problems, theoretical options and it's general impacts. It also puts across the detailed practical aspects on how to implement VAT
structures; the author puts across arguments for and against different policies while suggesting that, countries can borrow ideas from each other.
3. Schenk, Allan. Oldman, Oliver. Value Added Tax: A Comparative Approach. Oxford Publishers. 2007. Book
About the book/Author
This book explores across practical approaches between numerous and various VAT approaches. The author specifically goes in detail comparing various approaches and developing interactive similarities and differences, while finally showing how to improve various approaches.
4. Keen Michael, Lockwood Ben. The Value Added Tax: Its Causes and Consequences:
Issues 2007-2183. IMF. 2007. Book
About the book/Author
This book is a great source for the shortcomings of the general VAT approach. How VAT has influenced various economies and how other VAT policies have not allowed for maximization
of production. This author greatly delves into ensuring that both aspects of merit and demerits of VAT have been dug out.
5. Lang Michael, Melz Peter, & Ecker Thomas. Value Added Tax and Direct Taxation:
Similarities and Differences. 2009 Book
About the book/Author
Lang Michael is an author that is greatly identified by economic issues, in this book Lang sets out to create the unique similarities and differences that exist between VAT (consumption Tax) and Direct taxation. In doing, he gives the merits and the demerits of both taxes and creates a great way in forging the two. This work can prove to be a vital source of information on taxation.
Websites:
Human Revenue and Customs Website:
http://www.hmrc.gov.uk/vat/start/introduction.htm#l
This book is a great source for the shortcomings of the general VAT approach. How VAT has influenced various economies and how other VAT policies have not allowed for maximization
of production. This author greatly delves into ensuring that both aspects of merit and demerits of VAT have been dug out.
5. Lang Michael, Melz Peter, & Ecker Thomas. Value Added Tax and Direct Taxation:
Similarities and Differences. 2009 Book
About the book/Author
Lang Michael is an author that is greatly identified by economic issues, in this book Lang sets out to create the unique similarities and differences that exist between VAT (consumption Tax) and Direct taxation. In doing, he gives the merits and the demerits of both taxes and creates a great way in forging the two. This work can prove to be a vital source of information on taxation.
Websites:
Human Revenue and Customs Website:
http://www.hmrc.gov.uk/vat/start/introduction.htm#l
About the site
This site shines light on VAT and the UK VAT systems, general knowledge about taxation and how the VAT system works. In the study, of VAT, the following website readily simplifies most of the needed information on VAT like reasons, importance, and implementation.
This site shines light on VAT and the UK VAT systems, general knowledge about taxation and how the VAT system works. In the study, of VAT, the following website readily simplifies most of the needed information on VAT like reasons, importance, and implementation.
VAT European Commission. Taxation and Customs union.
About the Site
This website in general looks at the system of VAT and
other taxes. An affiliate of the
European Commission, it further points out and gives
examples on how VAT works, and its
general advantages to the European Commission countries.
This site has dependable authors.
Bureau of International Revenue. Republic of Philippines
About the Site
The website is government based and highlights on the issue of VAT can help in drawing
similarities and
differences of how other VAT systems work across the board. Using it to draw
information can
lead to a great comparison and creating practical similarities on how taxation
works in countries such as the Philippines and Europe.
Its credibility comes in that its supported
by government and
government taxation policies.
Revenue
About the Site
The website hosts many current issues in the general
revenue field and specifically
has very good information on VAT. It wraps up the general
taxation systems, benefits,
advantages, and how it works. Therefore, it creates a
great insight overall the VAT system.
World Journal of
VAT/GST Laws
About the Site
The relevance of this site comes in its highlight of
taxation policies, principles, and
Implementation
across Europe. It is a journal website that talks on various economic
Issues mainly VAT. It has a host of respected authors
with exceptional background on economics.
Journal/Articles:
Value Added Taxes. A Primer – NYTimes.com
Relevancy
It has more in-depth blogs on economics, with articles on
VAT, and supported by The
New York Times. With the link above you can access both
the article on VAT and many other related
Articles. With such support as of The New York Times, the
article has credible authors and edited
Information.
Bloomberg
BusinessWeek.
Relevancy
It is a widely
known business Magazine with various authors on the subject of revenue,
business,
taxes, and the economy. This article specifically cites
VAT and the authors have an extensive
background in both
education and knowledge as highlighted by the magazine. It’s because
of this
credibility that it can serve as an
educational tool.
Organization for Economic Cooperation and Development
(OECD). Better Policies for Better
Lives.
Relevancy
The articles here are on VAT in an in-depth perspective.
OECD is renowned for credible
Information, authors with great backgrounds, and in
addition well-researched articles.
It is testament of the writers that such have been
considered.
American Economic Association. American Economic Journal: Macroeconomics.
Relevancy
This journal specifically will give you many articles on
the subject of VAT with
reputable authors, and the authors information. It is
reached in the context, the
backgrounds are trustworthy and the information suitable
for taxation policy on VAT.
A publication of
the UK government
Relevancy
It is an official publication of the UK government, and
it has intended to shade more light
on Vat from expectations to realizations. The fact that it is published by the UK
government,
and its ability in
passing out trusted information is the reason the content is credible.
Conclusion
The above cited references, therefore,
prove worthy as sources of information for the study of
VAT. With every analysis, their relevancy can be seen.
