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Value-Added Tax as a New Revenue Source.
- Format:
- Book
- Government document
- Author/Creator:
- Library of Congress. Congressional Research Service.
- Language:
- English
- Subjects (All):
- Income tax.
- Inflation (Finance).
- Revenue.
- Physical Description:
- 1 online resource (11 pages) : digital, PDF file
- monochrome
- Place of Publication:
- [Place of publication not identified] : [publisher not identified], 2002.
- System Details:
- System requirements: PDF reader software.
- 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:
- 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 as a New Revenue Source
- Access Restriction:
- Restricted for use by site license.
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