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SUPERIORITY OF THE VAT TO TURNOVER TAX AS AN INDIRECT TAX ON DIGITAL SERVICES.

• Authors : Russo, Karl¹

• Source: National Tax Journal. Dec2019, Vol. 72 Issue 4, p857-879. 23p.

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A NEW METHOD FOR APPLYING VAT TO FINANCIAL SERVICES.

• Authors : López-Laborda, Julio¹ ; Peña, Guillermo¹

• Source: National Tax Journal. Mar2018, Vol. 71 Issue 1, p155-182. 28p.

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POSSIBLE LESSONS FOR THE UNITED STATES FROM NEW ZEALAND'S GST.

• Authors : Benge, Matt¹ ; Pallot, Marie¹ ; Slack, Hamish¹

• Source: National Tax Journal. Jun2013, Vol. 66 Issue 2, p479-498. 20p. 4 Graphs.

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Is There a Role for Gross Receipts Taxation?

• Authors : Testa, William A.¹; Mattoon, Richard H.¹

• Source: National Tax Journal. Dec2007, Vol. 60 Issue 4, p821-840. 20p. 1 Diagram, 2 Charts, 2 Maps.

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Summaries of Articles.

• Source: National Tax Journal. Dec2009, Vol. 62 Issue 4, p585-589. 5p.

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The Sales Tax, the VAT, and Taxes in Between-or, Is the Only Good NRST a "VAT in Drag"?

• Authors : Zodrow, George R.

• Source: National Tax Journal. Sep99, Vol. 52 Issue 3, p429-442. 14p.

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DEATH TAXES IN A STRUCTURE OF PROGRESSIVE TAXES.

• Authors : Brannon, Gerard M.

• Source: National Tax Journal. Sep73, Vol. 26 Issue 3, p451-457. 7p.

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SUMMARIES OF PAPERS IN THIS ISSUE.

• Source: National Tax Journal. Dec90, Vol. 43 Issue 4, preceeding p1-1. 6p.

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TAXATION OF BANKING SERVICES UNDER A CONSUMPTION TYPE, DESTINATION BASIS VAT.

• Authors : Hoffman, Lorey Arthur¹; Poddar, S. N.¹; Whalley, John²

• Source: National Tax Journal. Dec87, Vol. 40 Issue 4, p547-554. 8p.

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THE TAX TREATMENT OF INSURANCE UNDER A CONSUMPTION TYPE, DESTINATION BASIS VAT.

• Authors : Barham, Vicky¹; Poddar, S. N.²; Whalley, John³

• Source: National Tax Journal. Jun87, Vol. 40 Issue 2, p171-182. 12p.

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