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Value-Added Tax Contrasted With a National Sales Tax.

Defines three types of value-added tax (VAT), and contrasts the consumption-type VAT with a possible national sales tax (NST). Discusses potential policy implications associated with the differences between VAT and NST.

Bibliographic Details
Corporate Authors: Library of Congress. Congressional Research Service, ProQuest (Firm)
Format: eBook
Language:English
Published: [Place of publication not identified] : [publisher not identified], 2004.
Series:U.S. Congressional Research.
Subjects:
Consumers.
Sales tax.
Value-added tax.
Electronic books.
Online Access:Connect to the full text of this electronic book
Description
Summary:Defines three types of value-added tax (VAT), and contrasts the consumption-type VAT with a possible national sales tax (NST). Discusses potential policy implications associated with the differences between VAT and NST.
Item Description: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.
CRS Report.
Electronic resource.
Physical Description:1 online resource.