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Flat Tax, Value-Added Tax, and National Retail Sales Tax
Provides overview of proposed alternatives to the present income tax system using one or a combination of three basic forms of consumption taxes, including flat tax, value-added tax, and national retail and sales tax; and examines how these might stimulate the economy. Discusses economic efficiency issues, foreign trade issues, effects on different economic sectors, short-run adjustment costs, compliance and administration, and revenue and distributional implications.
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.