Value-added tax (VAT) and flat tax proposals

著者

    • Andrews, Dayna B.
    • Davis, Angela M.

書誌事項

Value-added tax (VAT) and flat tax proposals

editors, Dayna B. Andrews and Angela M. Davis

（America in the 21st century : political and economic issues series）（American political, economic, and security issues series）（Economic issues, problems and perspectives series）

Nova Science Publishers, c2011

大学図書館所蔵 件 / 全7件

この図書・雑誌をさがす

注記

Includes index

内容説明・目次

内容説明

Long-term fiscal problems, which were exacerbated by the recession that ended in June 2009, resulted in widespread concern about the need to formulate a fiscal solution to the high budget deficits and growing national debt. The levying of a value-added tax (VAT), a broad-based consumption tax, has been discussed as one of many options to assist in resolving U.S. fiscal problems. This book provides an overview and analysis of Value-Added Tax (VAT) and Flat Tax Proposals and their potential policy implications.

目次

  • Preface
  • Should the United States Levy a Value-Added Tax for Deficit Reduction?
  • A Value-Added Tax Contrasted with a National Sales Tax
  • Taxable Base of the Value-Added Tax
  • Lessons Learned from Other Countries on Compliance Risks, Administrative Costs, Compliance Burden & Transition
  • Flat Tax: An Overview of the Hall-Rabushka Proposal
  • The Flat Tax, Value-Added Tax & National Retail Sales Tax: Overview of the Issues
  • Value-Added Tax: A New U.S. Revenue Source?
  • Index.

「Nielsen BookData」 より

関連文献： 3件中  1-3を表示

詳細情報

ページトップへ