Fundamental tax reform and border tax adjustments

Bibliographic Information

Fundamental tax reform and border tax adjustments

Gary Clyde Hufbauer ; assisted by Carol Gabyzon

(Policy analyses in international economics, 43)

Institute for International Economics, c1996

Available at  / 26 libraries

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Includes bibliographical references

Description and Table of Contents

Description

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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