Value-Added Tax as a New Revenue Source.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service.

Language:

English

Subjects (All):

Revenue.

Income tax.

Inflation (Finance).

Physical Description:

1 online resource (11 pages, digital, PDF file)

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2005.

System Details:

text file

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.

Notes:

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.

Other Format:

Microfiche version: Library of Congress. Congressional Research Service. Value-Added Tax as a New Revenue Source

Access Restriction:

Restricted for use by site license.