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International Competitiveness : An Economic Analysis of VAT Border Tax Adjustments.

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ProQuest Congressional Research Digital Collection: Part B (2004-2010) Available online

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Format:
Book
Government document
Author/Creator:
Library of Congress. Congressional Research Service.
Language:
English
Subjects (All):
Balance of trade.
Competition.
International trade.
Physical Description:
1 online resource (11 pages, digital, PDF file)
Place of Publication:
[Place of publication not identified] : [publisher not identified], 2009.
System Details:
text file
Summary:
Provides brief explanation of value-added tax and border tax adjustments; and explains common economic findings on effects of border tax adjustments upon U.S. international competitiveness. Discusses neutrality of border tax adjustments with respect to cross-border trade, and uses economic theory to explain effect of border tax adjustments on the U.S. balance of trade.
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. International Competitiveness
Access Restriction:
Restricted for use by site license.

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