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

Corporate Author:: Library of Congress. Congressional Research Service
Published:: [Place of publication not identified] : [publisher not identified], 2006.
Physical Description:: 12 pages : digital, PDF file

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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.

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ProQuest U.S. Congressional Research Digital Collection

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Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC.
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