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The choice between a value added tax and a retail sales tax / 1205

John F. Due

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Abstract

broader coverage, for practical rather than fundamental reasons.Both types of tax will work; "both encounter much the same problems.And many of the arguments made with respect to relative merits of each have in fact no validity.

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broader coverage, for practical rather than fundamental reasons.Both types of tax will work; "both encounter much the same problems.And many of the arguments made with respect to relative merits of each have in fact no validity.

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OpenAlex reports 2 citations for this work. Citation counts describe recorded attention and do not establish research quality.

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Available abstract

broader coverage, for practical rather than fundamental reasons.Both types of tax will work; "both encounter much the same problems.And many of the arguments made with respect to relative merits of each have in fact no validity.

Key concepts: Sales tax, Value-added tax, Business, Retail sales, Ad valorem tax, Value (mathematics), Economics, Double taxation

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