Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 2 of 2
Full-Text Articles in Law and Economics
Vat? A Look Inside Canada's Experience With The Goods And Services Tax, Brandon A. Ketterman
Vat? A Look Inside Canada's Experience With The Goods And Services Tax, Brandon A. Ketterman
San Diego International Law Journal
Consumption taxes have been and continue to be utilized as a staple revenue producer within systems of taxation. The value-added tax (VAT) is one form of consumption tax that has grown in popularity among nations over the last several decades. In fact, after the passage of a goods and services tax (one type of VAT) in Australia in 2000, the United States now stands alone as the only remaining OECD nation, among its 30 members, without some form of a value-added tax on consumption. As the massive topic of tax reform continually appears at the forefront of the political landscape, …
The European Neighborhood Policy And Its Impact On The Israel - European Union - United States Triangle, Guy Harpaz
The European Neighborhood Policy And Its Impact On The Israel - European Union - United States Triangle, Guy Harpaz
San Diego International Law Journal
This Article is not intended to deal with the feasibility of successfully implementing the [European Neighbourhood Policy] ENP, nor does it address its normative aspects from the European perspective. Instead, this article assumes that the parties will successfully implement the ENP, and on the basis of that assumption, attempts to provide a first, critical and interdisciplinary examination of the potentially significant impact of the ENP on the legal, economic, social, and trade landscape of the State of Israel, her citizens, economy, and on her relations with the EU and the United States.