Value-Added Tax : Revenue Estimates for FY95.

Examines potential revenue yields from a narrow- versus broad-based value-added tax (VAT), discusses varying FY95 revenue estimate calculations based on whether the VAT is used as a new revenue source or replacement tax, and explains revenue estimate limitations.

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], 1993.
Series:	U.S. Congressional Research.
Subjects:	Revenue. Value-added tax. Electronic books.
Online Access:	Connect to the full text of this electronic book

Description
Summary:	Examines potential revenue yields from a narrow- versus broad-based value-added tax (VAT), discusses varying FY95 revenue estimate calculations based on whether the VAT is used as a new revenue source or replacement tax, and explains revenue estimate limitations.
Item Description:	Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC. CRS Report. Electronic resource.
Physical Description:	1 online resource.