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The missing piece of the US Tax Reform would VAT make America great again ? Aleksandra Bal Electrónico

By: Bal, Aleksandra.
Material type: ArticleArticlePublisher: 2017Subject(s): SISTEMA FISCAL | TRIBUTOS | IMPUESTOS | POLITICA FISCAL | REFORMA | IMPUESTO SOBRE EL VALOR AÑADIDO | ESTADOS UNIDOS In: Bulletin for International Taxation v. 71, n. 6a, June 2017Summary: Taking into account the rapid expansion of VAT, its reputation forrevenue generation and President Trump.s concerns about fair trade policy, the question arises why the United States does not have and does not intendto implement a VAT. In this article, the author summarizes and comments on President Trump.s and House Republicans. positions on VAT and border tax.
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BIT/2017/6a-4 (Browse shelf) Available BIT/2017/6a-4

Disponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.

Taking into account the rapid expansion of VAT, its reputation forrevenue generation and President Trump.s concerns about fair trade policy, the question arises why the United States does not have and does not intendto implement a VAT. In this article, the author summarizes and comments on President Trump.s and House Republicans. positions on VAT and border tax.

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