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...

Szczegółowa specyfikacja

Opis bibliograficzny
1. autor: Towe, Christopher
Kolejni autorzy: Shah, Saurin
Format: Czasopismo
Język:English
Wydane: Washington, D.C. : International Monetary Fund, 1995.
Seria:IMF Policy Discussion Papers; Policy Discussion Paper ; No. 1995/008
Dostęp online:Full text available on IMF