The Value Added Tax: A Preliminary Look at Effects on the Agricultural Sector*

J. B. Penn, G. D. Irwin and R. A. Richardson

Journal of Agricultural and Applied Economics, 1972, vol. 4, issue 1, 165-170

Abstract: Discussion of the possibility of a value added tax (VAT) has recently become a lively topic for the press, public, and politicians. The President's 1970 Task Force on Business Taxation recommended that the tax not be imposed immediately, but that the possibility of using the VAT in the future be given more exposure and discussion. A number of states have also considered enacting a VAT, and a few have done so.

Date: 1972
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