Franklin

Value-Added Tax As a New Revenue Source [electronic resource].

Author/Creator:
Library of Congress. Congressional Research Service.
Publication:
[S.l] : [publisher not identified], 2003.
Format/Description:
Government document
Book
1 online resource (10 pages) : digital, PDF file
Subjects:
Income tax.
Revenue.
Value-added tax.
System Details:
System requirements: PDF reader software.
Summary:
Analyzes proposal to replace all or part of the income tax system with a value-added tax levied on firms at various stages of production. Examines potential revenue yield of the value-added tax, vertical equity, neutrality, inflation, national savings, administrative cost, and other issues. Indicates the status of pending legislation relating to the new tax.
Notes:
CRS Report.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC.
Other format:
Microfiche version: Library of Congress. Congressional Research Service. Value-Added Tax As a New Revenue Source
Access Restriction:
Restricted for use by site license.
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