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The Value-added Tax
The paper discusses the revenue-increasing potential of the VAT, the potential impact on prices of both introducing a VAT and changing its rate structure once introduced and on the foreign trade balance. After examining the experience of some developing and industrialized countries, the conclusion is that there is nothing inherently revenue increasing or inflationary about the VAT, but it may alter the trade balance through a change in relative prices (though this effect is unlikely to be large).
The New Environment in International Accounting
Belkaoui examines several innovative forms of financial reporting and disclosure emerging in various countries and how they can hamper attempts to harmonize accounting standards internationally. Among these are value-added reporting, information for employees and unions, the impact of value-added taxation and cash flow reporting. He also tries to summarize recent developments in comparative management research and the impact it may have on practice. The author attempts to provide a broad overview of all of these topics, which should appeal to students and to accountants with an interest in the recent developments in international accounting. Journal of Accountancy This volume thoroughly exam...
National Union Catalog
Includes entries for maps and atlases.
Significant Current Issues in International Taxation
The book examines the principles of international taxation, the U.S. taxation of foreign income, transfer pricing, tax incentives for exporting, and value-added taxation, from a U.S. point of view.
