Substituting a value-added tax for the corporate income tax :
Dresch, Stephen P.
Substituting a value-added tax for the corporate income tax : first-round analysis / - Cambridge, Mass. : Ballinger Pub. Co., 1977. - xx, 216 p. :ill., - Fiscal studies ; .
Includes index.
Bibliography: p. 199-200.
This book is divide into two basic parts: identification of probable first -round price changes resulting from the tax substitution and discussion of the potential implications of these for such substantive issues as income distribution, international trade, etc..
0884104745
Value-added tax.
Corporations
Prices.
Income distribution.
HJ5711 / .D67
336.2'71 / DRE
Substituting a value-added tax for the corporate income tax : first-round analysis / - Cambridge, Mass. : Ballinger Pub. Co., 1977. - xx, 216 p. :ill., - Fiscal studies ; .
Includes index.
Bibliography: p. 199-200.
This book is divide into two basic parts: identification of probable first -round price changes resulting from the tax substitution and discussion of the potential implications of these for such substantive issues as income distribution, international trade, etc..
0884104745
Value-added tax.
Corporations
Prices.
Income distribution.
HJ5711 / .D67
336.2'71 / DRE