Tax Policy: Value-Added Tax Issues for U.S. Tax Policymakers
GGD-89-125BR
Published: Sep 15, 1989. Publicly Released: Sep 15, 1989.
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Highlights
GAO provided information on the advantages and disadvantages of the value-added tax, focusing on: (1) how the tax would operate; (2) European countries' experiences with value-added tax; and (3) the key issues in deciding whether or not to enact such a tax.
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Federal taxesstate relationsFiscal policiesGovernment collectionsInternational tradeMacroeconomic analysisSales taxesTax administrationTax creditValue-added taxes