Abstract
The published literature on value-added taxes does not give much attention to the differential effects of such a tax on various business sectors within the U.S. economy. There are no studies which seek to compute the relative amounts of value added among industries in order to determine where value-added tax (VAT) liabilities would be concentrated.
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References
For an explanation of the methodology, see Milo O. Peterson, “Gross Product by Industry, 1986,” Survey of Current Business (Washington, D.C.: United States Department of Commerce/Bureau of Economic Analysis, April 1987), pp. 25–27.
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© 1989 Kluwer Academic Publishers
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Raboy, D.G., Massa, C. (1989). The Sectoral Impacts of a Value-Added Tax. In: Weidenbaum, M.L., Raboy, D.G., Christian, E.S. (eds) The Value-Added Tax: Orthodoxy and New Thinking. Springer, Dordrecht. https://doi.org/10.1007/978-94-009-2496-3_9
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DOI: https://doi.org/10.1007/978-94-009-2496-3_9
Publisher Name: Springer, Dordrecht
Print ISBN: 978-94-010-7626-5
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