http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Describes the mechanics of the tax imposed on economic transactions, such as the sale of goods and services. Provides background and historical information on transaction taxes, discusses the impact of a transaction tax on economic behavior, and explores the revenue-raising potential of the transaction tax.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Nov. 2010). Reuse except for individual research requires license from ProQuest, LLC.
Library of Congress. Congressional Research Service.