Value-Added Tax Contrasted With a National Sales Tax

Value-Added Tax Contrasted With a National Sales Tax [electronic resource]

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Defines three types of value-added tax (VAT), and contrasts the consumption-type VAT with a possible national sales tax (NST). Discusses potential policy implications associated with the differences between VAT and NST.

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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.], 2009.
Subjects:
Sales tax.
Value-added tax.
Consumers.
Description
Summary:Defines three types of value-added tax (VAT), and contrasts the consumption-type VAT with a possible national sales tax (NST). Discusses potential policy implications associated with the differences between VAT and NST.
Item Description:Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC.
CRS Report.
Physical Description:10 p., digital, PDF file.

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