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A value-added tax in the U.S.: An argument in favor

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  • Hooper, Paul
  • Smith, Karen A.

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  • Hooper, Paul & Smith, Karen A., 1997. "A value-added tax in the U.S.: An argument in favor," Business Horizons, Elsevier, vol. 40(3), pages 78-83.
    • Handle: RePEc:eee:bushor:v:40:y:1997:i:3:p:78-83
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    References listed on IDEAS

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    1. Caspersen, Erik & Metcalf, Gilbert E., 1994. "Is a Value Added Tax Regressive? Annual Versus Lifetime Incidence Measures," National Tax Journal, National Tax Association;National Tax Journal, vol. 47(4), pages 731-746, December.
    2. Rik Hafer & Michael E. Trebing, 1980. "The value-added tax: a review of the issues," Review, Federal Reserve Bank of St. Louis, vol. 62(Jan), pages 3-10.
    3. Mintz, Jack M., 1996. "The Thorny Problem of Implementing New Consumption Taxes," National Tax Journal, National Tax Association;National Tax Journal, vol. 49(3), pages 461-474, September.
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    Cited by:

    1. Romain Houssa & Kelbesa Megersa, 2017. "Institutional quality, economic development and the performance of VAT," BeFinD Working Papers 0115, University of Namur, Department of Economics.

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