A U.S. Value-Added Tax A Review of the Issues
This paper reviews issues related to the introduction of a value-added tax in the United States. In particular, the paper distinguishes between European-styled value-added taxes that are levied similarly to sales taxes, and value-added taxes that are levied through the business and personal income t...
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Format: | eBook |
Language: | English |
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Washington, D.C.
International Monetary Fund
1995
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Series: | IMF Policy Discussion Papers
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Online Access: | |
Collection: | International Monetary Fund - Collection details see MPG.ReNa |
Summary: | This paper reviews issues related to the introduction of a value-added tax in the United States. In particular, the paper distinguishes between European-styled value-added taxes that are levied similarly to sales taxes, and value-added taxes that are levied through the business and personal income tax systems. The costs and benefits of such taxes, including their potential yield, are then discussed |
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Physical Description: | 30 pages |
ISBN: | 9781451970739 |