Value-Added Tax As a New Revenue Source [electronic resource].
- [S.l] : [publisher not identified], 2003.
- Government document
1 online resource (10 pages) : digital, PDF file
- Income tax.
- System Details:
- System requirements: PDF reader software.
- 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.
- 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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