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Value-added tax (VAT) and flat tax proposals

Dayna B. Andrews, Angela Davis

Abstract

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.

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Available abstract

Key concepts: Value-added tax, Ad valorem tax, Tax reform, Indirect tax, Tax credit, Direct tax, Taxable income, Business