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  1. Table 8.
  2. The Size of Two Possible Tax Bases for a Value-Added Tax, 1991
  3.  
  4.  
  5.                                                              Amount
  6. Items Included in Tax Base                            (Billions of dollars)
  7.  
  8.  
  9.                                 Broad Tax Base
  10.  
  11. Total Personal Consumption
  12.  in Gross Domestic Product                                     3,888
  13. New Residential Construction                                     163
  14.   Subtotal                                                     4,051
  15.  
  16. Exclusions from the Basea
  17.  Rental value of housing                                        -574
  18.  Religious and welfare activities                               -108
  19.   Subtotal                                                      -682
  20.  
  21.     Total                                                      3,369
  22.  
  23.                                Narrower Tax Base
  24.  
  25. Total Personal Consumption
  26.  in Gross Domestic Product                                     3,888
  27.  
  28. Exclusions from the Basea
  29.  Rental value of housing                                        -574
  30.  Religious and welfare activities                               -108
  31.  All medical care (including insurance)                         -656
  32.  Food consumed at home                                          -407
  33.  Food furnished to employees                                     -11
  34.  Food produced for farm consumption                               -1
  35.  Brokerage, banking, and life insurance services                -237
  36.  Local transit (excluding taxis)                                  -6
  37.  Clubs and fraternal organizations                                -9
  38.  Tolls for roads and bridges                                      -2
  39.  Private education and research                                  -93
  40.   Subtotal                                                    -2,104
  41.  
  42.     Total                                                      1,784
  43.  
  44. SOURCE:  Congressional Budget Office based on national income and product
  45. accounts.
  46.  
  47. a.  The excluded amount assumes that the specified consumption is taxed at
  48. a zero rate.
  49.  
  50.