Exploring the Origins and Global Rise of VAT

The paper explores the origins of the Value Added Tax (VAT) and its rapid global rise from relative obscurity in the mid-twentieth century to its near worldwide adoption today. The paper highlights general trends in VAT design and provides a critical overview of the explanations provided for the rise of the VAT. The paper applies these insights to give context to the United States debate on VAT reform

MoreLess

Year of publication:	2013
Authors:	James, Kathryn
Publisher:	[2013]: [S.l.] : SSRN
Subject:	Umsatzsteuer \| Sales tax \| Globalisierung \| Globalization \| Welt \| World

freely available

Full text |

More access options

doi.org

Check Google Scholar

In German libraries (KVK)

I need help

Extent:	1 Online-Ressource (8 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: The VAT Reader (Tax Analysts), 15-22 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments 2011 erstellt
Other identifiers:	10.2139/ssrn.2291281 [DOI]
Classification:	K00 - Law and Economics. General ; K10 - Basic Areas of Law. General ; K19 - Basic Areas of Law. Other ; K30 - Other Substantive Areas of Law. General ; K34 - Tax Law ; K39 - Other Substantive Areas of Law. Other
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013079346