Cnossen, Sijbren - In: International Tax and Public Finance 5 (1998) 3, pp. 399-428
Since the late 1960s, the VAT has become one of the mainstays of the tax systems in over one hundred countries. Apparently, its revenue raising and neutrality properties make it an attractive tax in a rapidly integrating, high-tax world. Following an overview of VATs throughout the world, this...