Effect of a Value-Added Tax on Small Business

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service

Language:

English

Subjects (All):

Library of Congress. Congressional Research Service.

Library of Congress.

Small business.

Tax incentives.

Physical Description:

1 online resource

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[Washington, D.C.] [publisher not identified] 1988

Summary:

Includes tables throughout

Study, prepared by James M. Bickley (CRS), estimating the economic effects on small business of a consumption-type value-added tax (VAT) imposed on the difference between company sales and purchases at each stage of production. Also assesses exemption and zero-rating methods of providing small businesses with special treatment under a VAT

Notes:

CRS Report

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed June 2010). Reuse except for individual research requires license from ProQuest, LLC

Vendor supplied data

Other Format:

Microfiche version Library of Congress. Congressional Research Service. Effect of a Value-Added Tax on Small Business. 88-H722-3

Publisher Number:

CRS-1988-ECN-0123

Access Restriction:

Restricted for use by site license