Value-Added Tax as a New Revenue Source [electronic resource]
Analyzes proposal to replace all or part of the income tax system with a value-added tax levied on firms at various stages of production. Examines potential revenue yield of the value-added tax, vertical equity, neutrality, inflation, national savings, administrative cost, and other issues. Indicate...
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Full Text (via ProQuest) |
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| Corporate Author: | |
| Format: | Electronic eBook |
| Language: | English |
| Published: |
[S.l] :
[s.n.],
2002.
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| Subjects: |
| Summary: | Analyzes proposal to replace all or part of the income tax system with a value-added tax levied on firms at various stages of production. Examines potential revenue yield of the value-added tax, vertical equity, neutrality, inflation, national savings, administrative cost, and other issues. Indicates the status of pending legislation relating to the new tax. |
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| Item Description: | Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC. CRS Report. |
| Physical Description: | 11 p., digital, PDF file. |