Value-Added Tax as a New Revenue Source
[摘要] This report discusses the valueadded tax (VAT), which has been frequently discussed as a full or partial replacement for the U.S. income tax system.
[发布日期] 2005-12-22 [发布机构] Library of Congress. Congressional Research Service.
[效力级别] [学科分类]
[关键词] Taxation;Tax policy;Budgets [时效性]