A U.S. Value-Added Tax: A Review of the Issues
Summary:
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 tax systems. The costs and benefits of such taxes, including their potential yield, are then discussed.
Series:
Policy Discussion Paper No. 1995/008
Subject:
Consumption taxes Income and capital gains taxes Income tax systems National accounts Personal income Taxes Value-added tax
Notes:
Reviews issues related to the introduction of a value-added tax in the United States.
Frequency:
1997
English
Publication Date:
June 1, 1995
ISBN/ISSN:
9781451970739/1564-5193
Stock No:
PPIEA0081995
Pages:
30
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