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Value-Added Tax as a New Revenue Source.

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ProQuest Congressional Research Digital Collection: Part A (1830-2003) Available online

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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
PDF
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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