|Forlag||International Monetary Fund|
|Se flere detaljer|
Om U.S. Value-Added Tax--A Review of the Is
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.