The Value-Added Tax: Orthodoxy and New ThinkingMurray L. Weidenbaum, David G. Raboy, Ernest S. Christian Springer Netherlands, 28 feb 1989 - 272 pagina's 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. |
Inhoudsopgave
If When You Say ValueAdded Tax You Mean | 17 |
Who Bears the Burden of Consumption Taxes? | 39 |
Implications of the Form of VAT on Incidence | 69 |
Copyright | |
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Overige edities - Alles bekijken
The Value-Added Tax: Orthodoxy and New Thinking Murray L. Weidenbaum,David G. Raboy,Ernest S. Christian Jr. Gedeeltelijke weergave - 2012 |
The Value-Added Tax: Orthodoxy and New Thinking Murray L. Weidenbaum,David G. Raboy,Ernest S. Christian Fragmentweergave - 1989 |
The Value-Added Tax: Orthodoxy and New Thinking Murray L. Weidenbaum,David G. Raboy,Ernest S. Christian Jr. Geen voorbeeld beschikbaar - 2011 |
Veelvoorkomende woorden en zinsdelen
ad valorem tax Added Tax alternative analysis amount applied assumed banks base price billion border tax adjustment burden capital flows Chapter companies competitive consumers consumption tax corporate income tax costs credit VAT debate deduction demand discussed dollar domestic economic effective date exchange rates exempt existing business taxes exports factors federal financial institutions financial services firms foreign forward in price fully shifted gross receipts Ibid implementation imports increase individuals industry inputs investment investors invoice and credit labor macroeconomic money supply nomic output payments payroll tax percent profits purchase result revenue sales tax saving sector shift the tax sumers Tax Incidence tax liability Tax Policy tax rate Tax Reform tax system tax-exclusive tax-inclusive taxable taxation taxpayers tion trade traditional analysis transition issues Treasury United value added value-added tax VAT base VAT liability VAT system William Roth zero-rating