Value-Added Taxation: A Tax Whose Time Has Come?
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.
Volume (Year): 9 (1995)
Issue (Month): 1 (Winter)
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Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Daniel R. Feenberg & Harvey S. Rosen, 1986.
"Tax Structure and Public Sector Growth,"
NBER Working Papers
2020, National Bureau of Economic Research, Inc.
- Jerry A. Hausman & James M. Poterba, 1987.
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NBER Working Papers
2120, National Bureau of Economic Research, Inc.
- 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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