The Value-Added Tax: Orthodoxy and New Thinking
In: Springer eBook Collection
1. Shifting to Consumption as a Federal Tax Base: An Overview -- 2. If, When You Say "Value-Added Tax," You Mean... -- 3. Who Bears the Burden of Consumption Taxes? -- 4. Implications of the Form of VAT on Incidence and Other Factors -- 5. Preferential Treatment: The Implications for Horizontal Equity Among Companies -- 6. Problems of Transition to a Value-Added Tax -- 7. International Implications of Value-Added Taxes -- 8. Value-Added Taxation of Financial Services -- 9. The Sectoral Impacts of a Value-Added Tax -- 10. Macroeconomic Effects of a Consumption-Based Tax -- 11. Administration and Compliance -- About the Contributors.