A Value-Added Tax Contrasted with a National Sales Tax
Description:
Proposals to replace all or part of the income tax, proposals for national health care, and a proposal to finance America’s war effort have sparked congressional interest in the possibility of a broad-based consumption tax as a new source of revenue. A value-added tax (VAT) or a national sales tax (NST) have been frequently discussed as possible new tax sources. Both the VAT and the NST are taxes on the consumption of goods and services and
are conceptually similar. Yet, these taxes also have s…
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Date:
September 30, 2004
Creator:
Bickley, James M.
Item Type:
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Report
Partner:
UNT Libraries Government Documents Department