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A U.S. Value-Added Tax : A Review of the Issues / Christopher Towe, Saurin Shah.

IMF eLibrary Available online

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Format:
Book
Government document
Author/Creator:
Towe, Christopher.
Contributor:
Shah, Saurin.
Series:
IMF Policy Discussion Papers; Policy Discussion Paper ; No. 1995/008
IMF Policy Discussion Papers
Language:
English
Physical Description:
1 online resource (30 p.)
Other Title:
U.S. Value-Added Tax
A U.S. Value-Added Tax
Place of Publication:
Washington, D.C. : International Monetary Fund, 1995.
Summary:
This paper reviews issues related to the introduction of a value-added tax in the United States. In particular, the paper distinguishes between European-styled value-added taxes that are levied similarly to sales taxes, and value-added taxes that are levied through the business and personal income tax systems. The costs and benefits of such taxes, including their potential yield, are then discussed.
Notes:
Description based on print version record.
ISBN:
9781455228690
1455228699
9781455232635
1455232637
9781451970739
1451970730

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