The VAT reader
Subtitle: what a federal consumption tax would mean for America
Publisher: Tax Analysts
Published: 2011
Place of publication: Arlington, VA
Language: eng
Number of pages: 349
ISBN-13: 9780918255181
Subjects: Taxation; Value-added tax; Sales tax
Notes: Includes bibliographical references.
Table of contents: title: Introduction :; title: getting acquainted with VAT  -- Martin A. Sullivan; title: Exploring the origins and global rise of VAT  -- Kathryn James; title: A VAT primer for lawyers, economists, and accountants  -- Sijbren Cnossen; title: Prior U.S. flirtations with VAT  -- Alan Schenk; title: A VAT for the United States : part of the solution  -- William G. Gale amd Benjamin H. Harris; title: The conservative case of a VAT  -- Bruce Bartlett; title: The case against VAT  -- Douglas Holtz-Eakin; title: The distributional case against a VAT  -- Jane G. Gravelle; title: VAT as the key to real tax reform  -- Michael J. Graetz; title: Responding to VAT : concurrent tax and social security reforms  -- Alan D. Viard; title: Combining a VAT with corporate tax reform  -- C. Clinton Stretch; title: Coordinating a federal VAT with state and local sales taxes  -- Harley Duncan and Jon Sedon; title: VAT treatment of the financial sector  -- Peter R. Merrill; title: Does a VAT promote exports?  -- Joel Slemrod; title: VAT and cross-border trade : do border adjustments make VAT a fair tax?  -- Bert Mesdom; title: VAT fraud and technological solutions  -- Richard T. Ainsworth; title: Technology : the crucial pillar of VAT implementation  -- Mark Houtzager; title: Facilitating better VAT compliance  -- Phillip Robinson and Jeffrey Saviano; title: VAT treatment of nonprofits and public-sector entities  -- Pierre-Pascal Gendron; title: VAT treatment of charities and public bodies in the United Kingdom  -- Debra Morris; title: The EU VAT experience : what are the lessons?  -- Ine Lejeune; title: VAT lessons from Canada  -- Martin A. Sullivan; title: How Australia got a VAT  -- Susan C. Morse; title: Japan's consumption tax : lessons for the United States  -- Paul Previtera and Brandon Boyle; title: China's VAT experience  -- Xu Yan; title: The political pathway : when will the U.S. adopt a VAT? -- Reuven S. Avi-Yonah