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The Value Added Tax: A Preliminary Look at Effects on the Agricultural Sector*

Published online by Cambridge University Press:  28 April 2015

J. B. Penn ,
G. D. Irwin  and
R. A. Richardson
J. B. Penn
Affiliation:
Farm Production Economics Division, Economic Research Service, USDA, Purdue University, Lafeyette
G. D. Irwin
Affiliation:
Farm Production Economics Division, Economic Research Service, USDA, Purdue University, Lafeyette
R. A. Richardson
Affiliation:
Purdue University
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Extract

Discussion of the possibility of a value added tax (VAT) has recently become a lively topic for the press, public, and politicians. The President's 1970 Task Force on Business Taxation recommended that the tax not be imposed immediately, but that the possibility of using the VAT in the future be given more exposure and discussion. A number of states have also considered enacting a VAT, and a few have done so.

Type
Research Article
Information
Journal of Agricultural and Applied Economics , Volume 4 , Issue 1 , July 1972 , pp. 165 - 170
Copyright
Copyright © Southern Agricultural Economics Association 1972

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Footnotes

*

Purdue University Agr. Exp. Journal Paper No. 4661. The following individuals were consulted on aspects of this work: Henry Aaron, Brookings Institution; George Carlson, Office of Tax Analysis, U.S. Treasury Dept.; Jack Alterman, Bureau of Labor Statistics, U.S. Dept. of Labor; Martin Marimont, Office of Business Economics, U.S. Dept. of Commerce; W. Fred Woods, Economic Research Service, U.S. Dept. of Agriculture

References

[1]Aaron, Henry, “The Differential Price Effects of a Value Added Tax,” National Tax Journal 21, June 1968.CrossRefGoogle Scholar
[2]Irwin, G. D., Penn, J. B., and Richardson, R. A., “The Farming Sector and the Value Added Tax,” paper presented to Western Agrie. Econ. Assn., July 26, 1971, Squaw Valley, California.Google Scholar
[3]Krauss, Mel and O'Brien, Peter, “Some International Implications of Value-Added Taxation,” National Tax Journal, 23:4: 435-W, Dec. 1970.CrossRefGoogle Scholar
[4]Sullivan, Clara, The Tax on Value Added, New York: Columbia University Press, 1965.Google Scholar
[5]U. S. Dept of Commerce. Office of Business Economics. “Input-Output Structure of the U.S. Economy 1963,” Survey of Current Business, 49:11:16 ff., Nov. 1969.Google Scholar
[6]U. S. Dept. of Commerce. Office of Business Economics. Input-Output Structure of the U. S. Economy – 1963, Vol. I, Transactions Data for Detailed Industries, Washington: Gov. Printing Office, 1969.Google Scholar
[7]U. S. Dept. of Commerce. Office of Business Economics. “Interindustry Transactions in New Structures and Equipment, 1963,” Survey ofCurrent Business, 51:8:16 ff., Aug. 1971.Google Scholar
[8]U. S. Dept. of Treasury. Internal Revenue Service. Statistics of Income -1963 - U.S. Business Tax Returns, Washington: U. S. Gov. Printing Office, 1966.Google Scholar