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  • The Value-Added Tax and American Agriculture (Classic Reprint)

The Value-Added Tax and American Agriculture (Classic Reprint)

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Excerpt from The Value-Added Tax and American AgricultureInitially, the Michigan tax was more nearly a gross product type of vat, for it allowed neither deduction of cost of capital equipment in the year of purchase nor depreciation in later years. But, total deductions from sales were set by law at a minimum of 50 percent of gross receipts. The tax was later modified by legislation into a limited type of income vat. That is, depreciation could be subtracted, but only on real property. The final tax rate was of 1 percent, an extremely low rate of tax (33, p.About the PublisherForgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.comThis book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully, any imperfections that remain are intentionally left to preserve the state of such historical works.
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