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- Systems of General Sales Taxation: Theory, Policy and Practice
Systems of General Sales Taxation: Theory, Policy and Practice
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Sales taxes including gross receipt taxes, retail sales taxes and value added taxes are a key part of the fiscal revenue of many countries. Given an increasinglyglobal economy and the recent stresses to which it is been subjected manyissues come into play in connection with the legal, tax policy and economicimplications presented by the taxation of international transactions.
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