Franklin

Value-Added Tax [electronic resource] : Concepts, Policy Issues, and OECD Experiences.

Author/Creator:
Library of Congress. Congressional Research Service.
Publication:
[S.l] : [publisher not identified], 1989.
Format/Description:
Government document
Book
1 online resource (44 pages) : digital, PDF file
Subjects:
Balance of trade.
Public administration.
Value-added tax.
System Details:
System requirements: PDF reader software.
Summary:
Analyzes the concept of value-added tax (VAT); compares the tax composition of U.S. and other Organization for Economic Cooperation and Development (OECD) nations; and discusses related issues of revenue yield, administrative cost, compliance, equity, neutrality, saving, inflation, balance of trade, size of government, intergovernmental relations, and public opinion. Also considers the experiences of 19 OECD nations with a VAT. Includes tables.
Notes:
CRS Report.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed June 2010). Reuse except for individual research requires license from ProQuest, LLC.
Other format:
Microfiche version: Library of Congress. Congressional Research Service. Value-Added Tax
Access Restriction:
Restricted for use by site license.
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