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The Value Added Tax

Author

Listed:
  • Charles E. Mclure

    (American Enterprise Institute)

Abstract

Interest in the value-added tax (VAT), a form of sales tax on consumption, will increase as the Gramm-Rudman-Hollings targets for deficit reduction become increasingly difficult to achieve through budget cuts. This monograph describes the implementation and economic effects of the VAT.

Suggested Citation

  • Charles E. Mclure, 1987. "The Value Added Tax," Books, American Enterprise Institute, number 725195.
  • Handle: RePEc:aei:rpbook:725195
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    File URL: http://www.aei.org/publication/the-value-added-tax
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    Citations

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    Cited by:

    1. Charles McLure, 2000. "Implementing Subnational Value Added Taxes on Internal Trade: The Compensating VAT (CVAT)," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(6), pages 723-740, December.
    2. Gale, William G., 1999. "The Required Tax Rate in a National Retail Sales Tax," National Tax Journal, National Tax Association, vol. 52(n. 3), pages 443-58, September.
    3. David Bradford, 2004. "The X Tax in the World Economy," Books, American Enterprise Institute, number 51639, September.
    4. Charles Mclure & George Zodrow, 1996. "A hybrid consumption-based direct tax proposed for Bolivia," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 3(1), pages 97-112, January.
    5. Bradford, David F, 2003. "Addressing the Transfer-Pricing Problem in an Origin-Basis X Tax," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(5), pages 591-610, September.
    6. Michael Keen, 1997. "Peculiar institutions: A British perspective on tax policy in the United States," Fiscal Studies, Institute for Fiscal Studies, vol. 18(4), pages 371-400, November.
    7. McLure, Charles E. Jr., 1997. "Electronic Commerce, State Sales Taxation, and Intergovernmental Fiscal Relations," National Tax Journal, National Tax Association, vol. 50(4), pages 731-49, December.

    More about this item

    Keywords

    tax reform; Value-Added Tax (VAT);

    JEL classification:

    • H - Public Economics

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