| 来源类型 | Research Report |
| 规范类型 | 报告 |
| Entrepreneurship and Small Business Under a Value-Added Tax | |
| William G. Gale; Hilary Gelfond; Aaron Krupkin | |
| 发表日期 | 2016-02-29 |
| 出版年 | 2016 |
| 语种 | 英语 |
| 概述 | The possibility of introducing a value-added tax (VAT) in the United States has been discussed on a sporadic basis for several decades. This paper examines issues related to small business and entrepreneurship under a VAT. Section II discusses the basic mechanics of a VAT, including the important distinction between goods or businesses that are zero-rated compared with those that are exempt. |
| 摘要 | The possibility of introducing a value-added tax (VAT) in the United States has been discussed on a sporadic basis for several decades. This paper examines issues related to small business and entrepreneurship under a VAT. Section II discusses the basic mechanics of a VAT, including the important distinction between goods or businesses that are zero-rated compared with those that are exempt.
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| 主题 | Taxes and Budget |
| URL | https://www.urban.org/research/publication/entrepreneurship-and-small-business-under-value-added-tax |
| 来源智库 | Urban Institute (United States) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/479202 |
| 推荐引用方式 GB/T 7714 | William G. Gale,Hilary Gelfond,Aaron Krupkin. Entrepreneurship and Small Business Under a Value-Added Tax. 2016. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| 2000712-entrepreneur（457KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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