Download This PaperValue Added Tax: Basic Concepts and Unresolved Issues
10 Pages Posted: 16 Feb 2013
Date Written: March 1, 2010
Abstract
A VAT would avoid the saving disincentives and resulting economic inefficiency imposed by income taxation, but its introduction could fuel spending growth, particularly if an income tax was also retained. Several issues would have to be resolved before a VAT could be adopted in the United States.
Suggested Citation: Suggested Citation
Carroll, Robert and Viard, Alan D., Value Added Tax: Basic Concepts and Unresolved Issues (March 1, 2010). Tax Notes, Vol. 126, No. 9, 2010, Available at SSRN: https://ssrn.com/abstract=2218440
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