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...

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Bibliografske podrobnosti
Glavni avtor: Towe, Christopher
Drugi avtorji: Shah, Saurin
Format: Revija
Jezik:English
Izdano: Washington, D.C. : International Monetary Fund, 1995.
Serija:IMF Policy Discussion Papers; Policy Discussion Paper ; No. 1995/008
Online dostop:Full text available on IMF