Substituting a Value Added Tax for the Corporate Income Tax: First-Round Analysis

Stephen P. Dresch; An-loh Lin; D. K. Stout

Substituting a Value Added Tax for the Corporate Income Tax: First-Round Analysis

Stephen P. Dresch, An-loh Lin & D. K. Stout , authors

Published Date January 1977

ISBN 0884104745

PUBLISHER: NBER

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2019. Substituting a Value Added Tax for the Corporate Income Tax: First-Round Analysis. NBER. https://www.nber.org/books-and-chapters/substituting-value-added-tax-corporate-income-tax-first-round-analysis.

Front matter, Substituting a Value-Added Tax for the Corporate Income Tax

Author(s):

Chapter 1: The VAT-CIT Substitution

Author(s): (p. 1-26)

Chapter 2: The Theoretical Structure of the Analysis

Author(s): (p. 27-62)

Chapter 3: CIT-Compensating VAT Rates, Revenues, and Price Adjustments

Author(s): (p. 63-102)

Chapter 4: Income Distribution: Differential Incidence of the VAT-CIT Substitution

Author(s): (p. 103-122)

Chapter 5: Capital Stock and Investment Effects of the VAT-CIT Substitution

Author(s): (p. 123-132)

Chapter 6: The Tax Substitution and International Trade

Author(s): (p. 133-156)

Chapter 7: A Miscellany of Additional Topics

Author(s): (p. 157-186)

Chapter 8: Appendix A Methods Used to Compute the Value-Added Tax

Author(s): (p. 187-194)

Chapter 9: Appendix B Industry Numbering for the Econoscope Input/Output Table

Author(s): (p. 195-198)

Index

Author(s): (p. 199-216)

Substituting a Value Added Tax for the Corporate Income Tax: First-Round Analysis

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