A U.S. Value-Added Tax : A Review of the Issues

Towe, Christopher M

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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Year of publication:	1995
Authors:	Towe, Christopher
Other Persons:	Towe, Christopher (contributor) ; Shah, Saurin (contributor)
Publisher:	Washington, D.C : International Monetary Fund
Subject:	USA \| United States \| Umsatzsteuer \| Sales tax

Extent:	Online-Ressource (30 p)
Series:	IMF Policy Discussion Papers ; Papers on Policy Analysis and Assessment No. 95/8
Type of publication:	Book / Working Paper
Language:	English
ISBN:	1-4519-7073-0 ; 978-1-4519-7073-9
Other identifiers:	10.5089/9781451970739.003 [DOI]
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10014402601