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Value-added tax --- -Added-value tax --- Goods and services tax --- GST (Goods and services tax) --- Tax on added value --- VAT (Value-added tax) --- Sales tax --- -Value-added tax

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Tax incidence --- Flat-rate income tax --- Value-added tax --- Income tax --- Internal revenue --- United States.

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Value-added tax --- Taxe à la valeur ajoutée --- Law and legislation --- Législation --- 351.713*22 EC --- Btw--EC --- 351.713*22 EC Btw--EC --- European Union countries

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Tax reform in Latin America during the 1980s emphasized broad-based, low-rate consumption taxes over steeply progressive income and property taxes, primarily to simplify the tax structure and facilitate tax administration. While tax reform need not necessarily raise tax-to-GDP ratios, countries that undertook tax reform experienced a higher revenue gain in terms of GDP relative to those that did not. Tax reform issues during the 1990s will include a minimum income tax, alternative corporate taxes (cash flow tax, assets tax), capturing difficult tax bases (financial intermediation, property), environment taxes, extending withholding as a taxing mechanism, and tax harmonization.

Personal Finance -Taxation --- Taxation --- Corporate Taxation --- Taxation, Subsidies, and Revenue: General --- Fiscal Policies and Behavior of Economic Agents: General --- Tax Law --- Economic History: Government, War, Law, and Regulation: Latin America --- Caribbean --- Comparative Studies of Particular Economies --- Business Taxes and Subsidies --- Personal Income and Other Nonbusiness Taxes and Subsidies --- Public finance & taxation --- Corporate & business tax --- Corporate income tax --- Income tax systems --- Income and capital gains taxes --- Personal income tax --- Value-added tax --- Taxes --- Income tax --- Corporations --- Spendings tax --- Mexico

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Tax harmonization is an integral part of completing the single European market. Expansion of the single market to the European Economic Area, and eventually to some Eastern European countries, suggests that the EC approach to tax harmonization will apply more broadly than origninally envisaged. This study considers these issues and examines the case for harmonizing taxation of commodities and capital income in the single European market; principles of international taxation; the impact of harmonizing value-added taxes; and EC Structural Funds.

Taxes --- Tax law --- European Union --- Taxation --- Fiscal policy --- -Fiscal policy --- -AA* / International - Internationaal --- 334.151.3 --- 336.2 EC --- ce --- harmonisation fiscale --- 330.05 --- 336.20124 --- Tax policy --- Economic policy --- Finance, Public --- Duties --- Fee system (Taxation) --- Tax reform --- Taxation, Incidence of --- Revenue --- EG : begrotings- en belastingpolitiek. --- Belastingsakkoorden. Belastingswezen--EC --- eg --- fiscale harmonisatie --- Government policy --- Working papers --- 336.2 EC Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief--EC --- 336.2 EC Belastingsakkoorden. Belastingswezen--EC --- Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief--EC --- AA* / International - Internationaal --- EG : begrotings- en belastingpolitiek --- Taxation - European Economic Community countries --- Fiscal policy - European Economic Community countries --- Labor --- Macroeconomics --- Public Finance --- Corporate Taxation --- Business Taxes and Subsidies --- Taxation, Subsidies, and Revenue: General --- Personal Income and Other Nonbusiness Taxes and Subsidies --- Personal Income, Wealth, and Their Distributions --- Macroeconomics: Consumption --- Saving --- Wealth --- Public finance & taxation --- Corporate & business tax --- Excise taxes --- Labour --- income economics --- Value-added tax --- Tax harmonization --- Corporate income tax --- Corporate taxes --- Personal income --- National accounts --- Spendings tax --- Corporations --- Tax administration and procedure --- Income tax --- United Kingdom