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Research report

Entrepreneurship and Small Business Under a Value-Added Tax

William G. Gale, Hilary Gelfond, Aaron Krupkin
March 1, 2016
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Abstract

The possibility of introducing a value-added tax (VAT) in the United States has been discussed on a sporadic basis for several decades. This paper examines issues related to small business and entrepreneurship under a VAT. Section II discusses the basic mechanics of a VAT, including the important distinction between goods or businesses that are zero-rated compared with those that are exempt.

Research Area

Business Taxes Small businesses
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Meet the Experts

  • William G. Gale
    Codirector
  • Hilary Gelfond
    Research Assistant, Brookings Institution
  • Aaron Krupkin
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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