Economic Effects of a VAT on Small Business.

Explains the economic effects of a value-added tax (VAT) on small business, and differences between two special treatments, exemption and zero-rating. Compares exemptions applied in several European countries. Includes appendixes showing U.S. income tax data.

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], 1988.
Series:U.S. Congressional Research.
Subjects:
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Call Number: CRS-1988-ECN-0054
 
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