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Value-Added Taxation: A Tax Whose Time Has Come?

Value-Added Taxation: A Tax Whose Time Has Come? Abstract Value-added taxes (VATs) are used in a large number of developed countries and have been under consideration at the national level in the United States in recent years. This paper provides an introduction to the tax for those unfamiliar with it. The author begins by describing how VATs work and briefly surveys their use by other countries. The remainder of the paper considers the economic impact as well as design issues that are likely to arise if the United States were to implement a VAT. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Economic Perspectives American Economic Association

Value-Added Taxation: A Tax Whose Time Has Come?

Journal of Economic Perspectives , Volume 9 (1) – Feb 1, 1995

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Publisher
American Economic Association
Copyright
Copyright © 1995 by the American Economic Association
Subject
Articles
ISSN
0895-3309
DOI
10.1257/jep.9.1.121
Publisher site
See Article on Publisher Site

Abstract

Abstract Value-added taxes (VATs) are used in a large number of developed countries and have been under consideration at the national level in the United States in recent years. This paper provides an introduction to the tax for those unfamiliar with it. The author begins by describing how VATs work and briefly surveys their use by other countries. The remainder of the paper considers the economic impact as well as design issues that are likely to arise if the United States were to implement a VAT.

Journal

Journal of Economic PerspectivesAmerican Economic Association

Published: Feb 1, 1995

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