This setting lets you change the way you view articles. You can choose to have articles open in a dialog window, a new tab, or directly in the same window.
Open in Dialog
Open in New Tab
Open in same window

Journal of Economic Perspectives: Vol. 9 No. 1 (Winter 1995)

Expand

Quick Tools:

Print Article Summary
Export Citation
Sign up for Email Alerts Follow us on Twitter

Explore:

JEP - All Issues


Value-Added Taxation: A Tax Whose Time Has Come?

Article Citation

Metcalf, Gilbert E. 1995. "Value-Added Taxation: A Tax Whose Time Has Come?" Journal of Economic Perspectives, 9(1): 121-140.

DOI: 10.1257/jep.9.1.121

Abstract

Value-added taxes (VATs) are used in a large number of developed countries and have been under consideration at the national level in the United States in recent years. This paper provides an introduction to the tax for those unfamiliar with it. The author begins by describing how VATs work and briefly surveys their use by other countries. The remainder of the paper considers the economic impact as well as design issues that are likely to arise if the United States were to implement a VAT.

Article Full-Text Access

Full-text Article (Complimentary)

Authors

Metcalf, Gilbert E. (Tufts U and NBER)

JEL Classifications

H25: Business Taxes and Subsidies including sales and value-added (VAT

Comments

View Comments on This Article (0) | Login to post a comment


Journal of Economic Perspectives


Quick Tools:

Sign up for Email Alerts

Follow us on Twitter

Subscription Information
(Institutional Administrator Access)

Explore:

JEP - All Issues

Virtual Field Journals


AEA Member Login:


AEAweb | AEA Journals | Contact Us