Choosing a sales tax technique depends on a variety of considerations to be weighed by each country in the light of its own economic and social conditions. Alternative techniques that have proved successful include (1) a single-stage manufacturers'/importers' tax; (2) a hybrid retail/wholesale...

In 1967 the Brazilian states abolished the heterogeneous turnover taxes that they had levied for 30 years and replaced them with a unified sales tax of the value-added type. The reform was designed to overcome the defects of turnover taxation and to secure a greater degree of tax coordination...