The purpose of this study was to introduce the value-added tax to many of us who have never heard these words. This study also encourages the United States to change the tax laws to introduce a value-added tax into the United States. Proposals of the value-added tax include: reducing the federal deficit, achieving global competitiveness, and to fund a national health care program. All of these issues are of top concerns of the federal government. By introducing the growing industry of Travel and Tourism, it is demonstrated how this industry could help the federal government achieve some of the proposed issues on how to use the money from the value-added tax if implemented.

Publication Date


Document Type


Department, Program, or Center

School of Food, Hotel and Tourism Management (CAST)


Marecki, Richard


Note: imported from RIT’s Digital Media Library running on DSpace to RIT Scholar Works. Physical copy available through RIT's The Wallace Library at: G155.U6 F477 1997


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