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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Автор: Towe, Christopher
Інші автори: Shah, Saurin
Формат: Журнал
Мова:English
Опубліковано: Washington, D.C. : International Monetary Fund, 1995.
Серія:IMF Policy Discussion Papers; Policy Discussion Paper ; No. 1995/008
Онлайн доступ:Full text available on IMF