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1 Value-Added Taxation 1 (1979)

handle is hein.tera/vludedio0001 and id is 1 raw text is: Number 69 T A X FOU N DAT N0 *I A October 1979 VALUE-ADDED TAXATION This bibliography supersedes Research Bibliographies No. 45 and 66. 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, 86 pp. tables. A study commissioned by President Nixon to examine the feasibility of a Federal VAT as a substitute for residential school property taxes. Concluded that a massive new Federal program to bring about property tax relief was neither necessary nor desirable. American Bar Association. Report of the Special Subcommittee of the Committee on General Income Tax Problems on the Value-Added Tax. The Tax Lawyer, Vol. 24, No. 3, Winter 1971, pp. 419-434. An introduction to the history and essential features of the VAT,to the jargon of the theorists, and to the principal arguments supporting and opposing its adoption in the United States. Berglas, Eitan. The Effect of the Public Sector on the Base of the Value-Added Tax, National Tax Journal, Vol. XXIV, No. 4, December 1971, pp. 459-464. A mathematical proof that for a closed competitive economy regardless of the exemption of the public sector, a VAT will have the same effective tax base as an exemption-free proportional income tax. ALL REQUESTS FOR MATERIALS SHOULD BE SENT TO THE PUBLISHERS TAX FOUNDATION, INC. * 1875 CONNECTICUT AVENUE, N.W. * WASHINGTON. D.C. 20009