A U.S. Value-Added Tax : A Review of the Issues

Author/Editor:

Christopher M Towe ; Saurin Shah

Publication Date:

June 1, 1995

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:

Papers on Policy Analysis and Assessment No. 95/8

Subject:

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:

9781451970739/1934-7456

Stock No:

PPIEA0081995

Price:

$10.00 (Academic Rate:$10.00)

Format:

Paper

Pages:

30

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