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1 Value-Added Taxes 1 (1977)

handle is hein.tera/vaddaxs0001 and id is 1 raw text is: TAX FOU DATON' THiBkER 66 September 1977 VALUE-ADDED TAXES This bibliography revises and updates Research Bibliography No. 45, published in January 1971. References are arranged as follows: A. Background and Theory B. The European Taxes, Tax Harmonization C. Balance of Payments Effects D. Proposals for a Federal Value-Added Tax E. Value-Added Taxes and the States A. Background and Theory Aaron, H. The Differential Price Effects of a Value-Added Tax, National Tax Journal, Vol. XXI, No. 2, June 1968, pp. 162-175. On changes in prices, factor payments, and tax liabilities following sub- stitution for the corporate income tax of a tax on value added, by industry. Major adjustment problems are foreseen for agriculture and six other industries under such a change. Advisory Commission on Intergovernmental Relations. The Value-Added Tax and Alternative Sources of Federal Revenue. Washington, D. C.: 1973, pp. 86. tables. Evaluates various tax instruments and their potential for raising sub- stantial additional Federal revenues. Birglas, Eitan. The Effect of the Public Sector on the Base of the Value Added Tax, National Tax Journal, Vol. XXIV, Ho. 4, December 1971, pp. 459- 464. A mathematical proof that for a closed competitive economy regardless of the exemption of the public sector, the switch to a VAT will require the same tax rate to finance the same public expenditure. Bronfenbrenner, M. The Japanese Value-Added Sales Tax, National Tax Journal, Vol. III, No. 4, December 1950, pp. 298-313. On the Japanese Local Tax Law of 1950, providing for a value-added tax, which was repealed before it took effect. Bronfenbrenner, H. and Kogiku, K. The Aftermath of the Shoup Tax Reforms,: National Tax Journal, Vol. X, Nos. 3-4, September and December 1957, pp. 236-254 and 345-360. On the reasons for the limited success of the Shoup Mission to Japan, including the failure to implement a value-added tax. ALL REQUESTS FOR MATERIALS SHOULD BE SENT TO THE PUBLISHERS I, ( '' 1 1 : 1 ;1 1 1