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Research report

Effects of Imposing a Value-Added Tax To Replace Payroll Taxes or Corporate Taxes

Joseph Rosenberg, Eric Toder
April 7, 2010
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Abstract

This report examines the effects of imposing a new value added tax (VAT) in the United States and using the revenue raised to lower payroll tax and corporate income tax rates. We summarize how different forms of VAT operate and compare how a VAT, payroll tax, and corporate income treat different sources of income and the different ways each tax distort economic decision-making.

Research Area

Individual Taxes Federal Budget and Economy
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Meet the Experts

  • Joseph Rosenberg
    Senior Research Associate
  • Eric Toder
    Institute Fellow and Codirector, Tax Policy Center
Research report

New Evidence on The Effect of The TCJA On the Housing Market

Robert McClelland, Livia Mucciolo, Safia Sayed
March 30, 2022
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