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A U.S. Value-Added Tax [electronic resource] : A Review of the Issues, Towe, Christopher M..

Author/Creator:
Towe, Christopher M.
Publication:
Washington, D.C. : International Monetary Fund, 1995.
Series:
IMF eLibrary
IMF Policy Discussion Papers; Papers on Policy Analysis and Assessment No. 95/8.
IMF Policy Discussion Papers; Papers on Policy Analysis and Assessment No. 95/8
Format/Description:
Government document
Book
1 online resource (30 p.)
Local subjects:
Amount of tax.
Business income tax.
Capital accumulation.
Capital tax.
Capital taxes.
Concessions.
Consumption tax.
Consumption taxes.
Corporate income tax.
Corporate income tax revenues.
Corporate income taxes.
Deficit reduction.
Double taxation.
Effects of taxation.
Excise tax.
Excise taxes.
Federal taxes.
Financial transactions.
Form of taxation.
Higher income.
Income tax revenues.
Income tax system.
Income taxes.
Indirect tax.
Indirect taxes.
Lower income households.
Percent tax rate.
Personal income tax.
Personal income tax system.
Personal income taxes.
Press.
Printing.
Property taxes.
Publishing.
Retail sales tax.
Sales tax.
Sales taxes.
State corporate income tax.
Tax administration.
Tax concessions.
Tax increases.
Tax on capital.
Tax receipts.
Tax reform.
Tax restructuring.
Tax revenues.
Tax system.
Tax systems.
Value-added taxes.
Vat.
Vat rate.
Vat receipts.
Vat revenue.
Vat structure.
Vat system.
United States.
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.
Contributor:
Shah, Saurin.
Towe, Christopher M.
Other format:
Print Version:
ISBN:
1451970730:
9781451970739
ISSN:
1934-7456
Publisher Number:
10.5089/9781451970739.003
Access Restriction:
Restricted for use by site license.
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