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Value-added tax

LC control 85141932
LC classificationHJ5711 HJ5715
Topical headingValue-added tax
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Variant(s)Added-value tax
Goods and services tax
GST (Goods and services tax)
Tax on added value
VAT (Value-added tax)
See alsoSales tax
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Scope noteHere are entered works on a tax levied on the value added to a product at each stage of the production and distribution cycle. Works on a tax most commonly used in Eastern Europe that is levied on the total value of a product each time it changes hands are entered under Turnover tax.
Subject example tracingNote under Turnover tax
Found inCan. SH.
GST, goods and services tax, 1992.
GST draft legislation, [CCH Canada] 1992.
Chamberlain, M. Tax reform; GST demystified, 1992.