A U.S. Value-Added Tax : A Review of the Issues /

This paper reviews issues related to the introduction of a value-added tax in the United States. In particular, the paper distinguishes between European-styled value-added taxes that are levied similarly to sales taxes, and value-added taxes that are levied through the business and personal income t...

Mô tả đầy đủ

Chi tiết về thư mục
Tác giả chính: Towe, Christopher
Tác giả khác: Shah, Saurin
Định dạng: Tạp chí
Ngôn ngữ:English
Được phát hành: Washington, D.C. : International Monetary Fund, 1995.
Loạt:IMF Policy Discussion Papers; Policy Discussion Paper ; No. 1995/008
Truy cập trực tuyến:Full text available on IMF
Miêu tả
Tóm tắt:This paper reviews issues related to the introduction of a value-added tax in the United States. In particular, the paper distinguishes between European-styled value-added taxes that are levied similarly to sales taxes, and value-added taxes that are levied through the business and personal income tax systems. The costs and benefits of such taxes, including their potential yield, are then discussed.
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Mô tả vật lý:1 online resource (30 pages)
Định dạng:Mode of access: Internet
số ISSN:1934-7456
Truy cập:Electronic access restricted to authorized BRAC University faculty, staff and students