Value added taxation :
Prest, A. R.
Value added taxation : the experience of the United Kingdom / - Washington, D.C. : American Enterprise Institute for Public Policy Research, c1980. - 52 p. ; - Studies in tax policy .
Includes bibliographical references: p. 51-52.
This paper compares the value added tax (VAT) with other forms of taxation, particularly payroll taxes. He describes the structure of the tax in the United Kingdom, as it was when introduced in 1973 and as it has been changed. He appraises the theoretical attributes of VAT, its economic consequences, and its public acceptability.
0844734047
Value-added tax
American Enterprise Institute Studies in Tax policy
HJ5715.G7 / P72
336.2714'0941 / PRE
Value added taxation : the experience of the United Kingdom / - Washington, D.C. : American Enterprise Institute for Public Policy Research, c1980. - 52 p. ; - Studies in tax policy .
Includes bibliographical references: p. 51-52.
This paper compares the value added tax (VAT) with other forms of taxation, particularly payroll taxes. He describes the structure of the tax in the United Kingdom, as it was when introduced in 1973 and as it has been changed. He appraises the theoretical attributes of VAT, its economic consequences, and its public acceptability.
0844734047
Value-added tax
American Enterprise Institute Studies in Tax policy
HJ5715.G7 / P72
336.2714'0941 / PRE