Canadian experience shows that a standard invoice-credit destination-based value added tax (VAT) can be successfully imposed at the subnational level of government. In fact, two different varieties of subnational VATs – the QST and the HST -- exist in Canada. The Quebec Sales Tax (QST) is...

For decades, the conventional view was that one could not impose a standard invoice-credit destination-based value added tax (VAT) at the subnational level of government. Canada's almost two decades of experience with just such a VAT demonstrates conclusively that this view is incorrect. Not...

In the post-COVID-19 environment, policy makers in many countries will be searching for revenues. Due to the political difficulty of creating new taxes or raising existing ones significantly, the focus may well shift to improving the yield of existing or reformed taxes. We explore VAT revenue...