Value added tax : a comparative approach / Alan Schenk, Oliver Oldman.

• Material Type: 図書
• ISBN: 0521851122 (hardback); 9780521851121 (hardback); 0521616565 (pbk.); 9780521616560 (pbk.)
• Title: Value added tax : a comparative approach / Alan Schenk, Oliver Oldman.
• Edition: [Rev. ed.].
• Series Title: Cambridge tax law series
• Author Heading: Schenk, Alan.; Oldman, Oliver.
• Publication, Distribution, etc.: Cambridge : Cambridge University Press; New York : Cambridge University Press
• Publication Date: 2007.
• Publication Date (W3CDTF): 2007
• Extent: xxxiii, 532 p. : ill. ; 24 cm.
• Place of Publication (Country Code): GB
• Text Language Code: eng
• Subject Heading: Value-added tax -- Law and legislation.; Spendings tax -- Law and legislation.; Taxation of articles of consumption -- Law and legislation.
• LCC: K4573
• DDC: 343.05/5
• NDLC: A361; A366
• Note (General): Related URL: Publisher description http: //www.loc.gov/catdir/enhancements/fy0642/2006008216-d.html.; Related URL: Table of contents only http: //www.loc.gov/catdir/enhancements/fy0642/2006008216-t.html.
• Note (Bibliography): Includes bibliographical references and index.
• Holding library: 国立国会図書館
• Call No.: A361-B20
• Data Provider (Database): 国立国会図書館 : 国立国会図書館蔵書; https://ndlsearch.ndl.go.jp
• Bibliographic ID (NDL): 000008519408; http://id.ndl.go.jp/bib/000008519408
• LC Control Number: 2006008216; https://lccn.loc.gov/2006008216
• OCLC No.: 64595952; https://www.worldcat.org/oclc/64595952
• Cataloging Rule: Anglo-American Cataloging Rules
• Bibliographic Record Category (NDL): 211

• Contents: Survey of taxes on consumption and income, and introduction to value added taxForms of consumption-based taxes and altering the tax baseVarieties of V...