Sub-national value added tax in India: problems and prospects (Record no. 366588)

MARC details
000 -LEADER
fixed length control field 01867 a2200181 4500
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 140323b2008 xxu||||| |||| 00| 0 eng d
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9788189640491
082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 336.2713
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Zaidi, Naseem A.
9 (RLIN) 77312
245 ## - TITLE STATEMENT
Title Sub-national value added tax in India: problems and prospects
Statement of responsibility, etc. Zaidi, Naseem A.
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. New Delhi
Name of publisher, distributor, etc. Bookwell
Date of publication, distribution, etc. 2008
300 ## - PHYSICAL DESCRIPTION
Extent xv, 239 p.
365 ## - TRADE PRICE
Price amount INR 495.00
520 ## - SUMMARY, ETC.
Summary, etc. The book is based on the report of a UGC sponsored major research project on state-level Value Added Tax (VAT) conducted by the author during the period 2003-06. VAT models of the major federal countries specially Brazil and Canada and federation like European Union were studied to find suitability of the system under the federal structure provided by the Indian Constitution. All the states of Indian Union, with the exception of Uttar Pradesh, replaced sales tax by VAT up to January 2007 without realizing the dichotomy that a National VAT model borrowed from other countries has been implanted on sub-national or state level. The paradox of rapid rise of VAT, referred as the most important tax development of the later half of the twentieth century on one hand and unresolved problems of the tax if it is managed by sub-national government in a federation on the other, seems to be irreconcilable. Empirical studies in many countries revealed that often-claimed theoretical advantage of the tax were rarely transformed into practice. Looking into global trends of VAT revenue, the myth of revenue potentiality of the tax prophesied by tax experts, IMF and the World Bank etc. is exploded. Non-revenue advantages of the tax like neutrality, production efficiency, checking cascading or tax evasion etc. were rarely materialized. Source: Publisher
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Value added tax - India
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Koha item type Book
Holdings
Withdrawn status Lost status Damaged status Not for loan Home library Current library Shelving location Date acquired Total Checkouts Full call number Barcode Date last seen Date last checked out Cost, replacement price Price effective from Koha item type
        Ahmedabad Ahmedabad   18/04/2010 1 336.2713 Z2S8 167607 28/09/2017 27/09/2017 495.00 19/04/2010 Book

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