文章基本信息
- 标题：State Adoption of a Value Added Tax: A Desperate Act in Search of the Proper Occasion
- 本地全文：下载
- 作者：Miller, John A
- 期刊名称：Nebraska Law Review
- 出版年度：1992
- 卷号：71
- 期号：1
- 页码：4
- 出版社：University of Nebraska - Lincoln
- 摘要：I. Introduction II. The Structure and Incidence of the Two Taxes III. Avoiding the Cascade Effect IV. Taxation of Services V. Administrative Efficiency VI. Interstate Sales VII. Speculations on the Effect of State VATS on the Federal Tax System VIII. Conclusion
