NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH

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

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)

1. The VAT-CIT Substitution: Stephen P. Dresch, An-loh Lin, D. K. Stout (p. 1 - 26) (bibliographic info) (download)

2. The Theoretical Structure of the Analysis: Stephen P. Dresch, An-loh Lin, D. K. Stout (p. 27 - 62) (bibliographic info) (download)

3. CIT-Compensating VAT Rates, Revenues, and Price Adjustments: Stephen P. Dresch, An-loh Lin, D. K. Stout (p. 63 - 102) (bibliographic info) (download)

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)

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)

6. The Tax Substitution and International Trade: Stephen P. Dresch, An-loh Lin, D. K. Stout (p. 133 - 156) (bibliographic info) (download)

7. A Miscellany of Additional Topics: Stephen P. Dresch, An-loh Lin, D. K. Stout (p. 157 - 186) (bibliographic info) (download)

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)

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)

Index: Stephen P. Dresch, An-loh Lin, D. K. Stout (p. 199 - 216) (bibliographic info) (download)

 
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