The Inequitable Federal Income Taxation, U.S. Fiscal Federalism, and the Value-Added Tax in the Nixon Presidency

Seiichiro Mozumi, Yokohama National University

This paper examines how and why the administration of Richard Nixon failed at introducing the value-added tax at the federal level as a new means to bolster federal government finance.

No extended abstract or paper available

 Presented in Session 30. Global Diffusion of Fiscal Invention: The Value-Added Tax in the European Community, France, and the United States