Open Access Honors Program Thesis
Value-added tax--United States;
The importance of understanding how a value-added tax would affect the United States is imperative. Many economists have long stated that a value-added tax system would benefit the United States (Hooper & Smith, 1997), and politicians have periodically brought up the value-added tax since the 1960s as a solution to tax revenue needs (Comptroller General of the United States, 1981). Given these facts, it is likely that the value-added tax will continue to be considered as a possible tax system. An adequate level of understanding regarding how a value-added tax is applied and its effects is essential.
Date of Award
Department of Accounting
University Honors Designation
A thesis submitted in partial fulfillment of the requirements for the designation University Honors
© 2010 Joseph Raymond Pudenz
Pudenz, Joseph Raymond, "The value-added tax: Effects on tax revenue, U.S. corporations, and individual taxpayers" (2010). Honors Program Theses. 65.