The Value-Added Tax: Orthodoxy and New Thinking [electronic resource] / edited by Murray L. Weidenbaum, David G. Raboy, Ernest S. Christian Jr.

Erişim Adresi
Link
ISBN
9789400924963
Dil Kodu
İngilizce
Yer Numarası
DK/7811
Basım Bildirimi
1st ed. 1989.
Yayın Bilgisi
Dordrecht : Springer Netherlands : Imprint: Springer, 1989.
Fiziksel Niteleme
XX, 272 p. online resource.
İçindekiler Notu
1. Shifting to Consumption as a Federal Tax Base: An Overview -- 2. If, When You Say “Value-Added Tax,” You Mean... -- 3. Who Bears the Burden of Consumption Taxes? -- 4. Implications of the Form of VAT on Incidence and Other Factors -- 5. Preferential Treatment: The Implications for Horizontal Equity Among Companies -- 6. Problems of Transition to a Value-Added Tax -- 7. International Implications of Value-Added Taxes -- 8. Value-Added Taxation of Financial Services -- 9. The Sectoral Impacts of a Value-Added Tax -- 10. Macroeconomic Effects of a Consumption-Based Tax -- 11. Administration and Compliance -- About the Contributors.
Özet, vb.
IF, WHEN YOU SAY "CONSUMPTION TAX , " YOU MEAN . . . by Ernest S. Christian, Jr. and Cliff Massa III Much has been said and written about consumption taxes in the United States, but mostly in a theoretical context. Dozens of schol­ arly treatises have been published, along with innumerable papers and speeches most of which were more argumentative than illumi­ nating in nature. Audiences have sat through uncounted confer­ ences on the merits or evils of consumption taxes, depending on the speakers' perspectives. There have been only three comprehensive legislative proposals to which these theories and arguments could be 1 applied, no one of which was acted upon in the Congress. Purveyors of conventional wisdom have suggested that this theo­ retical context might be replaced within a year or two by actual con­ sideration of a federal-level consumption tax. Some see enactment of such a tax as a desirable -- or at least a necessary -- means for reducing the federal deficit. The National Economic Commission, which was created by legislation in 1987 to recommend deficit reduction measures, was perceived by many skeptics and proponents alike to be the Trojan Horse which would carry a consumption tax Lrhe proposals were H. R. 7015, ''The Tax Restructuring Act of 1980," introduced by Rep. Al Ullman; S. 1102, ''The Business Transfer Tax Act of 1985," introduced by Senator William Roth; and H. R. 4598, introduced by Rep.
Konu
Private international law.
Conflict of laws.
International law.
Comparative law.
Finance, Public.
Economic policy.
Finance.
Private International Law, International and Foreign Law, Comparative Law.
Public Economics.
Economic Policy.
Financial Economics.
Diğer Yazarlar
Weidenbaum, Murray L.
Raboy, David G.
Christian Jr., Ernest S.
Kurum Adı
SpringerLink (Online service)
İşlemler