Administrative costs of a US value-added tax : a description and analysis of the report of the United States General Accounting Office

Resource Information

The work Administrative costs of a US value-added tax : a description and analysis of the report of the United States General Accounting Office represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

Administrative costs of a US value-added tax : a description and analysis of the report of the United States General Accounting Office

Creator

• Schenk, A

Subject

• VAT

Summary

This article discusses the recent report by the United States General Accounting Office which contains a wealth of information on the costs associated with a VAT in the United States. The topics covered by the author include: the parameters of the GAO study, the impact of exemptions, multiple rates and thresholds for a small business exemption on VAT administrative costs, the transition to a VAT and an evaluation of the GAO report

Citation source

In: International VAT monitor. - Amsterdam. - Vol. 4 (1993),

Geographic coverage

North America

Language note

English