Value-added tax (Topical Term)

Can. SH.

GST, goods and services tax, 1992.

GST draft legislation, [CCH Canada] 1992.

Chamberlain, M. Tax reform; GST demystified, 1992.

Here are entered works on a tax levied on the value added to a product at each stage of the production and distribution cycle. Works on a tax most commonly used in Eastern Europe that is levied on the total value of a product each time it changes hands are entered under Turnover tax.

Note under Turnover tax