Substituting a Value Added Tax for the Corporate Income Tax: First-Round Analysis
Stephen P. Dresch, An-loh Lin, and D. K. Stout
Published in 1977 by NBER
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0232 pages
ISBN: 0-884-10474-5
Table of Contents
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Front matter, Substituting a Value-Added Tax for the Corporate Income Tax:
Stephen P. Dresch, An-loh Lin, D. K. Stout
(p. -24 - 0)
(bibliographic info)
(download)
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1.
The VAT-CIT Substitution:
Stephen P. Dresch, An-loh Lin, D. K. Stout
(p. 1 - 26)
(bibliographic info)
(download)
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2.
The Theoretical Structure of the Analysis:
Stephen P. Dresch, An-loh Lin, D. K. Stout
(p. 27 - 62)
(bibliographic info)
(download)
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3.
CIT-Compensating VAT Rates, Revenues, and Price Adjustments:
Stephen P. Dresch, An-loh Lin, D. K. Stout
(p. 63 - 102)
(bibliographic info)
(download)
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4.
Income Distribution: Differential Incidence of the VAT-CIT Substitution:
Stephen P. Dresch, An-loh Lin, D. K. Stout
(p. 103 - 122)
(bibliographic info)
(download)
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5.
Capital Stock and Investment Effects of the VAT-CIT Substitution:
Stephen P. Dresch, An-loh Lin, D. K. Stout
(p. 123 - 132)
(bibliographic info)
(download)
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6.
The Tax Substitution and International Trade:
Stephen P. Dresch, An-loh Lin, D. K. Stout
(p. 133 - 156)
(bibliographic info)
(download)
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7.
A Miscellany of Additional Topics:
Stephen P. Dresch, An-loh Lin, D. K. Stout
(p. 157 - 186)
(bibliographic info)
(download)
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8.
Appendix A Methods Used to Compute the Value-Added Tax:
Stephen P. Dresch, An-loh Lin, D. K. Stout
(p. 187 - 194)
(bibliographic info)
(download)
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9.
Appendix B Industry Numbering for the Econoscope Input/Output Table:
Stephen P. Dresch, An-loh Lin, D. K. Stout
(p. 195 - 198)
(bibliographic info)
(download)
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Index:
Stephen P. Dresch, An-loh Lin, D. K. Stout
(p. 199 - 216)
(bibliographic info)
(download)
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