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The Value-Added Tax: Orthodoxy and New Thinking

Overview of attention for book
Cover of 'The Value-Added Tax: Orthodoxy and New Thinking'

Table of Contents

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    Book Overview
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    Chapter 1 Shifting to Consumption as a Federal Tax Base: An Overview
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    Chapter 2 If, When You Say “Value-Added Tax,” You Mean...
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    Chapter 3 Who Bears the Burden of Consumption Taxes?
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    Chapter 4 Implications of the Form of Vat on Incidence and Other Factors
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    Chapter 5 Preferential Treatment: The Implications for Horizontal Equity Among Companies
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    Chapter 6 Problems of Transition to a Value-Added Tax
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    Chapter 7 International Implications of Value-Added Taxes
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    Chapter 8 Value-Added Taxation of Financial Services
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    Chapter 9 The Sectoral Impacts of a Value-Added Tax
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    Chapter 10 Macroeconomic Effects of a Consumption-Based Tax
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    Chapter 11 Administration and Compliance
Attention for Chapter 4: Implications of the Form of Vat on Incidence and Other Factors
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