書誌事項

Taxation of financial services under a consumption tax

Peter R. Merrill

(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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