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a| Library of Congress. b| Congressional Research Service.
a| Flat Tax, Value-Added Tax, and National Retail Sales Tax h| [electronic resource] : b| Overview of the Issues.
a| [S.l] : b| [s.n.], c| 2004.
a| 1 online resource (24 p., digital, PDF file)
a| 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.
a| CRS Report.
a| Restricted for use by site license.
a| 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.
a| Income tax.
a| Sales tax.
a| ProQuest U.S. Congressional Research Digital Collection.
i| Microfiche version: a| Library of Congress. Congressional Research Service. t| Flat Tax, Value-Added Tax, and National Retail Sales Tax
u| http://hdl.library.upenn.edu/1017.12/1682318 z| Connect to full text
a| UMI c| UMI
b| web h| -