Taxation of financial services under a consumption tax
著者
書誌事項
Taxation of financial services under a consumption tax
(AEI studies on tax reform)
AEI Press, 1997
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注記
"American Enterprise Institute for Public Policy Research"--Cover
Includes bibliographical references (p. 51-52)
内容説明・目次
内容説明
This work examines the problems of exempting financial services from explicit taxation and analyzes the alternative methods of taxing such services under a consumption-based tax. It assesses several bills introduced by the US, such as the USA tax and the national retail sales tax.
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