A U.S. Value-Added Tax: A Review of the Issues

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 t...

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1. Verfasser: Towe, Christopher M. (VerfasserIn)
Format: Elektronisch E-Book
Sprache:English
Veröffentlicht: Washington, D.C International Monetary Fund 1995
Schriftenreihe:IMF Policy Discussion Papers Papers on Policy Analysis and Assessment No. 95/8
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Zusammenfassung: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
Beschreibung:1 Online-Ressource (30 p)
ISBN:1451970730
9781451970739

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