This study makes a novel contribution to the ongoing fundamental tax reform debate with its investigation of how proposed reform will affect the international economic position of the United States and especially whether they could be adjusted at the border. It focuses on the business component...

This study makes a novel contribution to the ongoing fundamental tax reform debate with its investigation of how proposed reform will affect the international economic position of the United States and especially whether they could be adjusted at the border. It focuses on the business component...

In all of the new countries formed after the dissolution of the Soviet Union, other than the Baltics, the value-added taxes (VATs) adopted were “hybrid” VATs that treat CIS trade differently from trade with the rest of the world. This paper inquires whether this is appropriate. The paper...