If the tax base is to be measured by market sales transactions, rather than by the receipt
Question:
If the tax base is to be measured by market sales transactions, rather than by the receipt of factor incomes or production during a given period, is a consumption-style VAT the logical choice?
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If the tax base is to be measured by market sales transactions and the goal is to implement a consumptionstyle tax a ValueAdded Tax VAT can indeed be ...View the full answer
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Related Book For 
Value Added Tax A Comparative Approach
ISBN: 9780521616560
1st Edition
Authors: Alan Schenk, Oliver Oldman
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