000			01559nab#a2200277#c#4500
003			IEF
005			20180219152208.0
008			171024s2017 USA|| #####0 b|ENG|u
040			_aIEF
041			_aENG
100	1		_aNunns, Jim _961469
245			_aEffects of a federal value - added tax on state and local government budgets _c Jim Nunns and Eric Toder
260			_c2017
500			_aDisponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión. Bibliografía.
650		4	_aIMPUESTO SOBRE EL VALOR AÑADIDO _950141
650		4	_aHACIENDAS LOCALES _945217
650		4	_aHACIENDAS REGIONALES _945243
650		4	_aPRESUPUESTOS _948131
650		4	_aESTADOS UNIDOS _942888
520			_aA long standing concern of state and local governments is that a federal value-addedtax (VAT) could severely limit their reliance on sales taxes. But a federal VAT could have even larger effects on revenues from other sources and on spending through changes in incomes, relative prices, and asset values.To provide the plausible range of budgetary effects, we examine both a narrow- and comprehensive-based VAT, with consumer prices fully adjusting and not changing, over both short- and long-runtime horizons. We find that the plausible range of effects includes an improvement in the fiscal position of states and localities.
700	1		_aToder, Eric Jay _943682
773	0		_tNational tax journal _w86491 _gv. 70, n. 3, September 2017, p. 515-548
942			_cART
942			_z148725
999			_c21677 _d21677