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A U.S. Value-Added Tax: A Review of the Issues

Author

Listed:
  • Mr. Christopher M Towe
  • Saurin Shah

Abstract

This paper reviews issues related to the introduction of a value-added tax in the United States. In particular, the paper distinguishes between European-styled value-added taxes that are levied similarly to sales taxes, and value-added taxes that are levied through the business and personal income tax systems. The costs and benefits of such taxes, including their potential yield, are then discussed.

Suggested Citation

  • Mr. Christopher M Towe & Saurin Shah, 1995. "A U.S. Value-Added Tax: A Review of the Issues," IMF Policy Discussion Papers 1995/008, International Monetary Fund.
    • Handle: RePEc:imf:imfpdp:1995/008
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