The Value-Added Tax: Key to Deficit Reduction?
Charles Mclure
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Charles Mclure: American Enterprise Institute
in Books from American Enterprise Institute
Abstract:
Interest in the value-added tax (VAT), a form of sales tax on consumption, will increase as the Gramm-Rudman-Hollings targets for deficit reduction become increasingly difficult to achieve through budget cuts. This monograph describes the implementation and economic effects of the VAT.
Keywords: tax reform; AEI Press; Value-Added Tax (VAT); AEI Archive (search for similar items in EconPapers)
JEL-codes: H (search for similar items in EconPapers)
Date: 1987
ISBN: 978-0844736143
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Citations: View citations in EconPapers (29)
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Persistent link: https://EconPapers.repec.org/RePEc:aei:rpbook:725195
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