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Value-Added Taxation: A Tax Whose Time Has Come?

  • Gilbert E. Metcalf

Value-added taxes (VATs) are used in a large number of developed countries and have been under consideration at the national level in the United States in recent years. This paper provides an introduction to the tax for those unfamiliar with it. The author begins by describing how VATs work and briefly surveys their use by other countries. The remainder of the paper considers the economic impact as well as design issues that are likely to arise if the United States were to implement a VAT.

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File URL: http://www.aeaweb.org/articles.php?doi=10.1257/jep.9.1.121
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Article provided by American Economic Association in its journal Journal of Economic Perspectives.

Volume (Year): 9 (1995)
Issue (Month): 1 (Winter)
Pages: 121-140

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Handle: RePEc:aea:jecper:v:9:y:1995:i:1:p:121-40
Note: DOI: 10.1257/jep.9.1.121
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  1. Daniel R. Feenberg & Harvey S. Rosen, 1986. "Tax Structure and Public Sector Growth," NBER Working Papers 2020, National Bureau of Economic Research, Inc.
  2. Jerry A. Hausman & James M. Poterba, 1986. "Household Behavior and the Tax Reform Act of 1986," Working papers 437, Massachusetts Institute of Technology (MIT), Department of Economics.
  3. Grossman, Gene M., 1980. "Border tax adjustments: Do they distort trade?," Journal of International Economics, Elsevier, vol. 10(1), pages 117-128, February.
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