Franklin

Value-Added Tax Contrasted with a National Sales Tax [electronic resource].

Author/Creator:
Library of Congress. Congressional Research Service.
Publication:
[S.l] : [s.n.], 2006.
Format/Description:
Government document
Book
1 online resource (10 p., digital, PDF file)
Subjects:
Consumers.
Sales tax.
Value-added tax.
Summary:
Defines three types of value-added tax (VAT), and contrasts the consumption-type VAT with a possible national sales tax (NST). Discusses potential policy implications associated with the differences between VAT and NST.
Notes:
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC.
CRS Report.
Other format:
Microfiche version: Library of Congress. Congressional Research Service. Value-Added Tax Contrasted with a National Sales Tax
Access Restriction:
Restricted for use by site license.
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