Effect of a Value-Added Tax on Small Business.

Study, prepared by James M. Bickley (CRS), estimating the economic effects on small business of a consumption-type value-added tax (VAT) imposed on the difference between company sales and purchases at each stage of production. Also assesses exemption and zero-rating methods of providing small busin...

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Bibliographic Details
Corporate Authors: Library of Congress. Congressional Research Service, ProQuest (Firm)
Format: Government Document eBook
Language:English
Published: [Place of publication not identified] : [publisher not identified], 1988.
Series:U.S. Congressional Research.
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Call Number: CRS-1988-ECN-0123
 
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CRS-1988-ECN-0123 Available