Value-Added Tax Contrasted with a National Sales Tax

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Bibliographic Details
Corporate author / creator:	Library of Congress. Congressional Research Service.
Imprint:	[S.l] : [s.n.], 2003.
Description:	9 p. : digital, PDF file.
Language:	English
Subject:	Consumers. Sales tax. Value-added tax.
Format:	E-Resource U.S. Federal Government Document Book
URL for this record:	http://pi.lib.uchicago.edu/1001/cat/bib/10619616

Hidden Bibliographic Details
Other uniform titles:	ProQuest U.S. Congressional Research Digital Collection.
Notes:	Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC. CRS Report.
Summary:	Defines three types of value-added tax (VAT), and contrasts the consumption-type VAT with a possible national sales tax (NST). Discusses potential policy implications associated with the differences between VAT and NST.
Other form:	Microfiche version: Library of Congress. Congressional Research Service. Value-Added Tax Contrasted with a National Sales Tax

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