http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
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.
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.
Library of Congress. Congressional Research Service.