The business activities tax : have senators Danforth & Boren created a better value added tax?
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The work The business activities tax : have senators Danforth & Boren created a better value added tax? 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.
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The business activities tax : have senators Danforth & Boren created a better value added tax?
Resource Information
The work The business activities tax : have senators Danforth & Boren created a better value added tax? 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.
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- The business activities tax : have senators Danforth & Boren created a better value added tax?
- Summary
- The authors discuss a US proposed adoption of a 14.5 percent business activities tax (BAT), a sales-subtraction form of value added tax. They also explain how tax liability is calculated under the European-style VAT, the Japanese CT, and the business activities tax proposed by Danforth and Boren
- Citation source
- In: Tax notes international. - Arlington. - Vol. 10 (1995),
- Language note
- English
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