TY  - BOOK
AU  - Sullivan, Martin A
TI  - Changing america's tax system: A guide to the debate 
SN  - 0471161799
AV  - HJ 4652 S571c 1996 
PY  - 1996///
CY  - New York
PB  - John Wiley & Sons
N2  - The current debate, 1. -- A retail sales tax, 9. -- The credit - invoice method VAT, 16. -- The subtraction - method VAT, 27. -- The individual consumption tax, 34. -- The effect of consumption taxes on saving inflation, and the business cycle, 41. -- Consumption taxes and international trade, 49. -- Consumption taxes and income distribution, 55. -- The impact of consumption taxes in business : Some basics, 65. -- The flat tax, 87. -- The nunn - domenici USA tax, 95. -- Impact of consumption taxes on various business sectors, 106. -- The impact of consumption taxes on individuals and on noncorporate businesse, 132. -- Treatment of housing and other consumer durables under a consumption tax, 155. -- Taxation of financial institutions  under aconsumption tax, 161. --  The tratment of state and local govermenntes and charitable organizations under a consumption tax, 170. -- Finacial statement implications, 176
ER  -