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...
Autor principal: | |
---|---|
Altres autors: | |
Format: | Revista |
Idioma: | English |
Publicat: |
Washington, D.C. :
International Monetary Fund,
1995.
|
Col·lecció: | IMF Policy Discussion Papers; Policy Discussion Paper ;
No. 1995/008 |
Accés en línia: | Full text available on IMF |