Value-Added Tax (VAT) & Flat Tax Proposals

Dayna B Andrews, Angela M Davis (Herausgeber)

Buch | Hardcover

175 Seiten

2011
Nova Science Publishers Inc (Verlag)
978-1-61324-191-2 (ISBN)

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Long-term fiscal problems resulted in widespread concern about the need to formulate a fiscal solution to the high budget deficits and growing national debt. The levying of a value-added tax (VAT) has been discussed as one of many options to assist in resolving US fiscal problems. This book provides an overview of VAT.

Long-term fiscal problems, which were exacerbated by the recession that ended in June 2009, resulted in widespread concern about the need to formulate a fiscal solution to the high budget deficits and growing national debt. The levying of a value-added tax (VAT), a broad-based consumption tax, has been discussed as one of many options to assist in resolving U.S. fiscal problems. This book provides an overview and analysis of Value-Added Tax (VAT) and Flat Tax Proposals and their potential policy implications.

Preface; Should the United States Levy a Value-Added Tax for Deficit Reduction?; A Value-Added Tax Contrasted with a National Sales Tax; Taxable Base of the Value-Added Tax; Lessons Learned from Other Countries on Compliance Risks, Administrative Costs, Compliance Burden & Transition; Flat Tax: An Overview of the Hall-Rabushka Proposal; The Flat Tax, Value-Added Tax & National Retail Sales Tax: Overview of the Issues; Value-Added Tax: A New U.S. Revenue Source?; Index.

Zusatzinfo	tables
Verlagsort	New York
Sprache	englisch
Maße	260 x 180 mm
Gewicht	532 g
Themenwelt	Recht / Steuern ► Steuern / Steuerrecht
	Sozialwissenschaften ► Politik / Verwaltung ► Staat / Verwaltung
	Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik
ISBN-10	1-61324-191-7 / 1613241917
ISBN-13	978-1-61324-191-2 / 9781613241912
Zustand	Neuware