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01507cas a2200253 a 4500 |
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AALejournalIMF004902 |
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|c 5.00 USD
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|z 9781451970739
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|a 1934-7456
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|a BD-DhAAL
|c BD-DhAAL
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|a Towe, Christopher.
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|a A U.S. Value-Added Tax :
|b A Review of the Issues /
|c Christopher Towe, Saurin Shah.
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|a Washington, D.C. :
|b International Monetary Fund,
|c 1995.
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|a 1 online resource (30 pages)
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|a IMF Policy Discussion Papers
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|a <strong>Off-Campus Access:</strong> No User ID or Password Required
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|a <strong>On-Campus Access:</strong> No User ID or Password Required
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|a Electronic access restricted to authorized BRAC University faculty, staff and students
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|a 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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|a Mode of access: Internet
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|a Shah, Saurin.
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|a IMF Policy Discussion Papers; Policy Discussion Paper ;
|v No. 1995/008
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| 856 |
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|z Full text available on IMF
|u http://elibrary.imf.org/view/journals/003/1995/008/003.1995.issue-008-en.xml
|z IMF e-Library
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