The Value-Added Tax: Orthodoxy and New Thinking
IF, WHEN YOU SAY "CONSUMPTION TAX , " YOU MEAN . . . by Ernest S. Christian, Jr. and Cliff Massa III Much has been said and written about consumption taxes in the United States, but mostly in a theoretical context. Dozens of schol arly treatises have been published, along with innumerable...
| Other Authors: | , , |
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| Format: | eBook |
| Language: | English |
| Published: |
Dordrecht
Springer Netherlands
1989, 1989
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| Edition: | 1st ed. 1989 |
| Subjects: | |
| Online Access: | |
| Collection: | Springer Book Archives -2004 - Collection details see MPG.ReNa |
Table of Contents:
- 1. Shifting to Consumption as a Federal Tax Base: An Overview
- 2. If, When You Say “Value-Added Tax,” You Mean...
- 3. Who Bears the Burden of Consumption Taxes?
- 4. Implications of the Form of VAT on Incidence and Other Factors
- 5. Preferential Treatment: The Implications for Horizontal Equity Among Companies
- 6. Problems of Transition to a Value-Added Tax
- 7. International Implications of Value-Added Taxes
- 8. Value-Added Taxation of Financial Services
- 9. The Sectoral Impacts of a Value-Added Tax
- 10. Macroeconomic Effects of a Consumption-Based Tax
- 11. Administration and Compliance
- About the Contributors