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...
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| Format: | Tidsskrift |
| Sprog: | English |
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Washington, D.C. :
International Monetary Fund,
1995.
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| Serier: | IMF Policy Discussion Papers; Policy Discussion Paper ;
No. 1995/008 |
| Online adgang: | Full text available on IMF |
| Summary: | 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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| Emne beskrivelse: | <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required |
| Fysisk beskrivelse: | 1 online resource (30 pages) |
| Format: | Mode of access: Internet |
| ISSN: | 1934-7456 |
| Adgang: | Electronic access restricted to authorized BRAC University faculty, staff and students |