A Value-Added Tax

February 1980
National Review;2/22/1980, Vol. 32 Issue 4, p198
The article reports that representative Al Ullman, chairman of the U.S. House Ways and Means Committee, and Senator Russell Long, chairman of the Senate Finance Committee, are supporting of the value-added tax (VAT). According to a practical political judgment, the VAT would be installed as an addition to the 14,000 pages of tax statutes now on the books, not as a substitute for them. The U.S. Congress is itself the institutionalized expression of national forces which tend toward more intricate tax codes and higher tax revenues.


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