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...

Πλήρης περιγραφή

Λεπτομέρειες βιβλιογραφικής εγγραφής
Κύριος συγγραφέας: Towe, Christopher
Άλλοι συγγραφείς: Shah, Saurin
Μορφή: Επιστημονικό περιοδικό
Γλώσσα:English
Έκδοση: Washington, D.C. : International Monetary Fund, 1995.
Σειρά:IMF Policy Discussion Papers; Policy Discussion Paper ; No. 1995/008
Διαθέσιμο Online:Full text available on IMF