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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| Materialtyp: | Tidskrift |
| Språk: | English |
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Washington, D.C. :
International Monetary Fund,
1995.
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| Serie: | IMF Policy Discussion Papers; Policy Discussion Paper ;
No. 1995/008 |
| Länkar: | Full text available on IMF |