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.
Department, Program, or Center
School of Food, Hotel and Tourism Management (CAST)
Ferrin, Jacqueline, "Evaluating the controversial issue of the value-added tax" (1997). Thesis. Rochester Institute of Technology. Accessed from
RIT – Main Campus