Value-Added Tax Concepts, Policy Issues, and OECD Experiences

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service

Language:

English

Subjects (All):

Public administration.

Revenue.

Saving and investment.

Physical Description:

1 online resource

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[Washington, D.C.] [publisher not identified] 1991-1992

Summary:

Analyzes the concept of value-added tax (VAT); compares the tax composition of U.S. and other Organization for Economic Cooperation and Development (OECD) nations; and discusses related issues of revenue yield, administrative cost, compliance, equity, neutrality, saving, inflation, balance of trade, size of government, intergovernmental relations, and public opinion. Also considers the experiences of 19 OECD nations with a VAT. Includes tables

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. Value-Added Tax

Publisher Number:

CRS-1991-ECN-0081

Access Restriction:

Restricted for use by site license