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- W2252499799 abstract "This report examines whether adoption of a VAT and a cash receipt system - such as that introduced in South Korea in 2005 - could make the U.S. federal income tax simpler, fairer, and more supportive of economic activity. The cash receipt system allows the government to trace the amount of income a business obtains through cash transactions, and, according to Kim, could reduce tax evasion, as has been the case in South Korea." @default.
- W2252499799 created "2016-06-24" @default.
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- W2252499799 date "2007-05-18" @default.
- W2252499799 modified "2023-09-23" @default.
- W2252499799 title "Federal Income Tax Reform: A VAT and the Cash Receipt System" @default.
- W2252499799 hasPublicationYear "2007" @default.
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