Fundamental tax reform and border tax adjustments
著者
書誌事項
Fundamental tax reform and border tax adjustments
（Policy analyses in international economics, 43）
Institute for International Economics, c1996
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注記
Includes bibliographical references
内容説明・目次
内容説明
This study investigates how proposed tax reforms affect the international economic position of the United States and whether they could be adjusted at the border. It focuses on the business components of three proposals: national retail sales tax, savings allowance tax, and the flat tax.
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