A Value-Added Tax Contrasted with a National Sales Tax Page: 2 of 9
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CONTENTS
SUMMARY
MOST RECENT DEVELOPMENTS
BACKGROUND AND ANALYSIS
Concept of a Value-Added Tax
A National Sales Tax
Policy Implications
Administrative Costs
Joint Tax Collection
Avoiding Double Taxation of Intermediate Goods and Services
Enforcement
Broadness of Tax Base
Maximum Tax Rate
Time Required to Implement
Visibility
LEGISLATION
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Bickley, James M. A Value-Added Tax Contrasted with a National Sales Tax, report, December 12, 2002; Washington D.C.. (https://digital.library.unt.edu/ark:/67531/metacrs3435/m1/2/: accessed May 5, 2024), University of North Texas Libraries, UNT Digital Library, https://digital.library.unt.edu; crediting UNT Libraries Government Documents Department.