LEADER 01858oam 2200565 450 001 9910717306003321 005 20210713103712.0 035 $a(CKB)4950000000070412 035 $a(OCoLC)942099153 035 $a(EXLCZ)994950000000070412 100 $a20101011d1992 ua 0 101 0 $aeng 135 $aur||||||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 00$aDistributional effects of substituting a flat-rate income tax and a value-added tax for current federal income, payroll, and excise taxes 210 1$aWashington, D.C. :$cCongressional Budget Office,$d1992. 215 $a1 online resource (8 pages) 225 1 $aCBO staff memorandum 300 $a"April 1992." 320 $aIncludes bibliographical reference. 606 $aTax incidence$zUnited States 606 $aFlat-rate income tax$zUnited States 606 $aValue-added tax$zUnited States 606 $aIncome tax$zUnited States 606 $aInternal revenue$zUnited States 606 $aFlat-rate income tax$2fast 606 $aValue-added tax$2fast 606 $aInternal revenue$2fast 607 $aUnited States$2fast 615 0$aTax incidence 615 0$aFlat-rate income tax 615 0$aValue-added tax 615 0$aIncome tax 615 0$aInternal revenue 615 7$aFlat-rate income tax. 615 7$aValue-added tax. 615 7$aInternal revenue. 712 02$aUnited States.$bCongressional Budget Office, 801 0$bCDS 801 1$bCDS 801 2$bOCLCO 801 2$bOCLCF 801 2$bOCLCQ 801 2$bGPO 906 $aBOOK 912 $a9910717306003321 996 $aDistributional Effects of Substituting a Flat-Rate Income Tax and a Value-Added Tax for Current Federal Income, Payroll and Excise Taxes$93315458 997 $aUNINA