There is substantial decentralization of VAT administration in mainland Tanzania. Hiring of personnel is done in central office of VAT. There are 950 registered firms in the Arusha area. Returns and payments are made in the regional offices; check is made for del inquents in the central office,...

This article brings up to date the development of the Swiss value added tax, with discussion of the status of the plans to convert the legal basis from an ordinance to a law, a summary of the tax, and data for numbers of firms, taxable and non-taxed sales, in total and by class of firm, and...

Frontmatter -- Foreword -- Preface -- Chapter I. Introduction -- Chapter II. The Incidence of Special Sales Taxes Under Conditions of Pure Competition -- III. The Incidence of Special Sales Taxes Under Conditions of Monopoly -- IV. Monopolistic Competition and the Incidence of Special Sales...