Substituting a Value Added Tax for the Corporate Income Tax: First-Round Analysis

Stephen P. Dresch, An-loh Lin and D. K. Stout

in NBER Books from National Bureau of Economic Research, Inc

Date: 1977
Note: PE
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Chapters in this book:

The VAT-CIT Substitution , pp 1-26

Stephen P. Dresch, An-loh Lin and D. K. Stout

The Theoretical Structure of the Analysis , pp 27-62

Stephen P. Dresch, An-loh Lin and D. K. Stout

CIT-Compensating VAT Rates, Revenues, and Price Adjustments , pp 63-102

Stephen P. Dresch, An-loh Lin and D. K. Stout

Income Distribution: Differential Incidence of the VAT-CIT Substitution , pp 103-122

Stephen P. Dresch, An-loh Lin and D. K. Stout

Capital Stock and Investment Effects of the VAT-CIT Substitution , pp 123-132

Stephen P. Dresch, An-loh Lin and D. K. Stout

The Tax Substitution and International Trade , pp 133-156

Stephen P. Dresch, An-loh Lin and D. K. Stout

A Miscellany of Additional Topics , pp 157-186

Stephen P. Dresch, An-loh Lin and D. K. Stout

Appendix A Methods Used to Compute the Value-Added Tax , pp 187-194

Stephen P. Dresch, An-loh Lin and D. K. Stout

Appendix B Industry Numbering for the Econoscope Input/Output Table , pp 195-198

Stephen P. Dresch, An-loh Lin and D. K. Stout

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