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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Bibliographic Details
Online Access: Full Text (via ProQuest)
Corporate Author: Library of Congress. Congressional Research Service
Format: Electronic eBook
Language:English
Published: [S.l] : [s.n.], 2002.
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Call Number: CRS-2002-GVF-0278
CRS-2002-GVF-0278 Available