A value-added tax in the U.S.: An argument in favor
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References listed on IDEAS
- Caspersen, Erik & Metcalf, Gilbert E., 1994.
"Is a Value Added Tax Regressive? Annual Versus Lifetime Incidence Measures,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 47(4), pages 731-746, December.
- Erik Caspersen & Gilbert Metcalf, 1993. "Is A Value Added Tax Progressive? Annual Versus Lifetime Incidence Measures," NBER Working Papers 4387, National Bureau of Economic Research, Inc.
- Rik Hafer & Michael E. Trebing, 1980. "The value-added tax: a review of the issues," Review, Federal Reserve Bank of St. Louis, vol. 62(Jan), pages 3-10.
- Mintz, Jack M., 1996. "The Thorny Problem of Implementing New Consumption Taxes," National Tax Journal, National Tax Association;National Tax Journal, vol. 49(3), pages 461-474, September.
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- Romain Houssa & Kelbesa Megersa, 2017. "Institutional quality, economic development and the performance of VAT," BeFinD Working Papers 0115, University of Namur, Department of Economics.
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