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.
Subjects:	Library of Congress. > Congressional Research Service. Small business. Tax incentives. Electronic books.
Online Access:	Connect to the full text of this electronic book

Description
Summary:	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 businesses with special treatment under a VAT. Includes tables throughout.
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.