Value-Added Tax Contrasted with a National Sales Tax

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service

Language:

English

Subjects (All):

Consumers.

Sales tax.

Value-added tax.

Physical Description:

1 online resource

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[Washington, D.C.] [publisher not identified] 2002

Summary:

Defines three types of value-added tax (VAT), and contrasts the consumption-type VAT with a possible national sales tax (NST). Discusses potential policy implications associated with the differences between VAT and NST

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

Vendor supplied data

Other Format:

Microfiche version Library of Congress. Congressional Research Service. Value-Added Tax Contrasted with a National Sales Tax

Publisher Number:

CRS-2002-GVF-0315

Access Restriction:

Restricted for use by site license