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1 Value-Added Taxes 1 (1971)

handle is hein.tera/vadtax0001 and id is 1 raw text is: TAX FOUNDATION'S NUMBER 45 January 1971 VALUE-ADDED TAXES This Bibliography is 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 substitution 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. 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 On the Japanese Local Tax Law of 1950, providing for a value-added tax, which was repealed before it took effect.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, M. 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. Commerce and Industry Association of New York, Inc. Value-Added Tax: A Business View. New York: 1970. 41pp. tables. Includes an up-to-date summary of features of the present European taxes and of the now defunct Michigan Business Activities Tax. Due, John F. Sales Taxation. Urbana: University of Illinois Press, 1957, pp. 115-144. biblio. An examination of value-added taxation in France, with an appendix on the Michigan tax and the Shoup Commission's proposals for Japan. ATJ. RFQIIESTS FOR MATERIALS SHOULD BE SENT TO THE PUBLISHER TAX FOUNDATION, INCORPORATED * 50 ROCKEFELLER PLAZA * NEW YORK, N.Y. 10020