Footnote:
In: Tax Notes, 2010
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments August 9, 2010 erstellt
Description:
In this article, the authors note that a transaction-based credit income VAT is not the only way to impose a broad-based VAT. Japan uses a subtraction-method VAT, and several U.S. states have either adopted or proposed entity-level taxes based on value added calculated from a taxpayer's accounts. Three EU countries -- France, Hungary, and Italy -- are currently using regional subtraction-method taxes on value added in addition to their national credit-invoice VATs