The Value-Added Tax: Key to Deficit Reduction?

By Charles E. McLure Jr.; Mark A. Bloomfield | Go to book overview

Index
Addition method, 5, 8 n.6, 16, 92, 94-96, 137
Administrative costs and feasibility, 60

energy tax, 63

excise taxes, 65

exemption and zero rating, 72-75

food sales tax, 124

motor fuels tax, 64

preretail taxes, 108

services tax, 127

VAT, 23, 48, 66, 71, 177

Advisory Commission on Intergovernmental Relations, 66, 167, 172
Africa, 119
Agriculture. See Farming
Annuities, 148 n.46. See also Insurance services
Appreciated property, 132, 134
Australia, 119
Austria, 44
Balance of payments, 40
Belgium, 44, 46
Border tax adjustments (BTAs), 31, 39, 47

addition method, 96

business transfer tax, 6, 86-88

differential rates, 83-84

energy tax, 63

Hall-Rabushka personal-exemption VAT, 91

preretail taxes, 108

retail sales tax, 106

subtraction-method VAT, 79-81, 83-84, 161

turnover taxes, 111, 114 n.21

VAT mechanism, 17-20

Budget deficit

concern over, 10-11, 168

revenue sources to reduce, 3-4, 11-12, 166-67, 172

Business transfer tax (BTT), 1, 5, 71, 115, 160

assessment, 67-69, 81, 86, 163, 172

FICA offset, 6-7, 69, 86-88

mechanism, 6-7, 16, 117-23

tax base, 32

Canada, 113 n.18, 119, 155, 167, 169, 170, 173
Capital goods, 91-94, 104-5, 162
Children's clothing, 44
Children's services, 116
Clubs and fraternal organizations, 22
Competitiveness. See International competitiveness
Construction industry, 128
Consumption-based tax, 11, 18, 31. See also Value-added tax
Corporate income tax, 39

incidence, 48-50

VAT substitution for part of, 2, 28, 30, 41-42, 162, 173-74

Credit method, 4, 5, 71, 72

business transfer tax, 117-22

differential rates, 81-82, 84

exemption and zero rating, 72-75

financial services tax, 135-38

food sales, 124-25

income-based VAT, 92

mechanism, 16-17, 160

real estate VAT, 129

used goods VAT, 133-34

Debtor status of United States, 10
Deficit Reduction Act of 1984, 114 n.19
Denmark, 44, 46
Destination-principle tax, 7, 18, 31, 91
Differential rates, 5

subtraction-method VAT, 81-85

Distributional equity, 60

Hall-Rabushka personal-exemption VAT, 38

motor fuels tax, 64-65

oil import fee, 61-62

oil tax, 63

preretail taxes, 108

services tax, 126

-181-

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The Value-Added Tax: Key to Deficit Reduction?
Table of contents

Table of contents

  • The Value-Added Tax - Key to Deficit Reduction? *
  • Contents *
  • Foreword xi
  • Summary 1
  • 1: Introduction 3
  • 2: The Need for a Value-Added Tax 10
  • 3: The Nature and Base of the Value-Added Tax 15
  • 4: Economic Effects 28
  • 5: Alternative Revenue Sources 60
  • 6: Issues in the Design of a Value-Added Tax 71
  • 7: Alternative Forms of General Sales Tax 103
  • 8: Problem Industries and Activities 115
  • 9: Intergovernmental Issues 152
  • 10: Conclusions 160
  • Commentary Mark A. Bloomfield 165
  • Index 181
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