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.
Subjects:	Bibliography. Inflation (Finance) Public opinion polls. Electronic books.
Online Access:	Connect to the full text of this electronic book

Description
Summary:	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, size of government, intergovernmental relations, and public opinion. Also considers the experiences of 19 OECD nations with a VAT. Includes tables.
Item Description:	Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC. CRS Report. Electronic resource.
Physical Description:	1 online resource.