International Competitiveness : An Economic Analysis of VAT Border Tax Adjustments.

Provides brief explanation of value-added tax and border tax adjustments; and explains common economic findings on effects of border tax adjustments upon U.S. international competitiveness. Discusses neutrality of border tax adjustments with respect to cross-border trade, and uses economic theory to...

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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], 2009.
Series:U.S. Congressional Research.
Subjects:
Online Access:Connect to the full text of this electronic book
Description
Summary:Provides brief explanation of value-added tax and border tax adjustments; and explains common economic findings on effects of border tax adjustments upon U.S. international competitiveness. Discusses neutrality of border tax adjustments with respect to cross-border trade, and uses economic theory to explain effect of border tax adjustments on the U.S. balance of trade.
Item Description:Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC.
CRS Report.
Electronic resource.
Physical Description:1 online resource.