比较增值税与零售-Comparing the Value-Added Tax to the Retail Sales Tax.docVIP

外文文献：Comparing the Value-Added Tax to the Retail Sales TaxFor Richard F. Dye , Therese J. McGuire Journal of Public Economics April 2011Overview of VAT More than 130 countries use VAT as a key source of government revenue. VAT is a general, broad-based consumption tax assessed on the value added to goods and services. VAT is generally levied on value added at every stage of production, with a mechanism allowing the sellers a credit for the tax they have paid on their own purchases of goods and services (input tax) against the taxes collected on their sales of goods and service (output tax)