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Value-Added Tax : Concepts, Policy Issues, and OECD Experiences.
- Format:
- Book
- Government document
- Author/Creator:
- Library of Congress. Congressional Research Service.
- Language:
- English
- Subjects (All):
- Balance of trade--United States.
- Balance of trade.
- United States.
- Bibliography.
- Revenue.
- Physical Description:
- 1 online resource (62 pages) : digital, PDF file
- monochrome
- Place of Publication:
- [Place of publication not identified] : [publisher not identified], 1994.
- System Details:
- System requirements: PDF reader software.
- text file
- Summary:
- Analyzes the concept of value-added tax (VAT); compares the tax composition of U.S. and other Organization for Economic Cooperation and Development (OECD) nations; and discusses related issues of revenue yield, administrative cost, compliance, equity, neutrality, saving, inflation, balance of trade, size of government, intergovernmental relations, and public opinion. Also considers the experiences of 19 OECD nations with a VAT. Includes tables.
- Notes:
- CRS Report.
- 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.
- Other Format:
- Microfiche version: Library of Congress. Value-Added Tax
- Access Restriction:
- Restricted for use by site license.
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