Value-Added Tax : Concepts, Policy Issues, and OECD Experiences.

Analyzes the concept of value-added tax (VAT); compares the tax composition of U.S. and other Organization for Economic Cooperation and Development (OECD) nations; and discusses related issues of revenue yield, administrative cost, compliance, equity, neutrality, saving, inflation, balance of trade,...

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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], 1995-1996.
Series:U.S. Congressional Research.
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Call Number: CRS-1995-ECN-0048
 
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