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...

Ausführliche Beschreibung

Bibliographische Detailangaben
1. Verfasser: Towe, Christopher
Weitere Verfasser: Shah, Saurin
Format: Zeitschrift
Sprache:English
Veröffentlicht: Washington, D.C. : International Monetary Fund, 1995.
Schriftenreihe:IMF Policy Discussion Papers; Policy Discussion Paper ; No. 1995/008
Online Zugang:Full text available on IMF