Should the United States Levy a Value-Added Tax for Deficit Reduction?

Bickley, James M.

Library of Congress. Congressional Research Service.

关键词: Value-added tax;    Taxation;    Deficit reduction;    Budgets;   

RP-ID  :  R41602
RP-ID  :  R41602_2011Mar22

美国|英语

来源: UNT Digital Library

【 摘 要 】

This report discusses the levying of a value-added tax (VAT), a broad-based consumption tax, to potentially assist in resolving United States fiscal problems. It considers the experiences of the 29 nations with value-added taxes (VATs) in the 30-member Organization for Economic Cooperation and Development (OECD) which are relevant to the feasibility and operation of a possible U.S. VAT.