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Overview and Comparison of the Value Added Tax and the Retail Sales Tax

 

Full Brief(PDF)

Overview and Comparison of the Value Added Tax and the Retail Sales Tax (Jorge Martinez-Vazquez, Sally Wallace and Laura Wheeler).  With the introduction of HR 900, there has been renewed interest in the Value Added Tax (VAT) as a revenue tool for Georgia. While the VAT does not appear to be under consideration in the revised version of HR 900, it does remain an interesting and innovative policy option for state tax revenues in Georgia.  FRC Brief 156 (June 2007)