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):

Bibliography.

Inflation (Finance).

Public opinion polls.

Physical Description:

1 online resource (64 pages) : digital, PDF file

monochrome

Place of Publication:

[Place of publication not identified] : [publisher not identified], 1995-1996.

System Details:

System requirements: PDF reader software.

text file

PDF

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. Congressional Research Service. Value-Added Tax

Access Restriction:

Restricted for use by site license.