Flat Tax, Value-Added Tax, and National Retail Sales Tax [electronic resource] : Overview of the Issues.
- [S.l] : [s.n.], 2004.
- Government document
1 online resource (24 p., digital, PDF file)
- Provides overview of proposed alternatives to the present income tax system using one or a combination of three basic forms of consumption taxes, including flat tax, value-added tax, and national retail and sales tax; and examines how these might stimulate the economy. Discusses economic efficiency issues, foreign trade issues, effects on different economic sectors, short-run adjustment costs, compliance and administration, and revenue and distributional implications.
- Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Nov. 2010). Reuse except for individual research requires license from ProQuest, LLC.
- Other format:
- Microfiche version: Library of Congress. Congressional Research Service. Flat Tax, Value-Added Tax, and National Retail Sales Tax
- Access Restriction:
- Restricted for use by site license.
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