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:	Econometric models. Income tax. Europe. Electronic books.
Online Access:	Connect to the full text of this electronic book

Description
Summary:	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.
Item Description:	Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed June 2010). Reuse except for individual research requires license from ProQuest, LLC. CRS Report. Electronic resource.
Physical Description:	1 online resource.