Canada is not a country with a reputation for bold experimentation. However, Canadian experience demonstrates conclusively that an invoice-credit, destination-based value-added tax (VAT) is workable at the subnational level, with both federal and provincial governments retaining full control...

Canadians developed and implemented a sales tax system that no one in their right mind would have designed from scratch. Nonetheless, more by accident than design, Canada ended up being a bold innovator in sales tax policy and administration in several important respects. For decades, academics...

Ukraine has, under difficult circumstances, managed to implement what is in form a modern VAT in a surprisingly short time. The real way fiscal institutions function changes only slowly, however, so Ukraine's VAT is still far from working as it should. Its revenue effectiveness has been...

The most striking tax development of the last half century has been the worldwide rise of the VAT. Most countries now have national VATs. In addition, several large federal countries – Brazil, Canada, and India – also have regional (state or provincial) VATs that, like national VATs, are...