The VAT reader : what a federal consumption tax would mean for America.

The VAT reader : what a federal consumption tax would mean for America.

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Bibliographic Details
Imprint:[Arlington, VA] : Tax Analysts, ©2011.
Description:349 pages : illustrations ; 23 cm
Language:English
Subject:
Value-added tax.
Sales tax.
Taxation -- United States.
Sales tax.
Taxation.
Value-added tax.
United States.
Format: Print Book
URL for this record:http://pi.lib.uchicago.edu/1001/cat/bib/10751849
Hidden Bibliographic Details
Varying Form of Title:What a federal consumption tax would mean for America
Other authors / contributors:Tax Analysts (Firm : U.S.)
ISBN:9780918255181
091825518X
Notes:Includes bibliographical references.
Table of Contents:
  • Introduction : getting acquainted with VAT / Martin A. Sullivan
  • Exploring the origins and global rise of VAT / Kathryn James
  • A VAT primer for lawyers, economists, and accountants / Sijbren Cnossen
  • Prior U.S. flirtations with VAT / Alan Schenk
  • A VAT for the United States : part of the solution / William G. Gale amd Benjamin H. Harris
  • The conservative case of a VAT / Bruce Bartlett
  • The case against VAT / Douglas Holtz-Eakin
  • The distributional case against a VAT / Jane G. Gravelle
  • VAT as the key to real tax reform / Michael J. Graetz
  • Responding to VAT : concurrent tax and social security reforms / Alan D. Viard
  • Combining a VAT with corporate tax reform / C. Clinton Stretch
  • Coordinating a federal VAT with state and local sales taxes / Harley Duncan and Jon Sedon
  • VAT treatment of the financial sector / Peter R. Merrill
  • Does a VAT promote exports? / Joel Slemrod
  • VAT and cross-border trade : do border adjustments make VAT a fair tax? / Bert Mesdom
  • VAT fraud and technological solutions / Richard T. Ainsworth
  • Technology : the crucial pillar of VAT implementation / Mark Houtzager
  • Facilitating better VAT compliance / Phillip Robinson and Jeffrey Saviano
  • VAT treatment of nonprofits and public-sector entities / Pierre-Pascal Gendron
  • VAT treatment of charities and public bodies in the United Kingdom / Debra Morris
  • The EU VAT experience : what are the lessons? / Ine Lejeune
  • VAT lessons from Canada / Martin A. Sullivan
  • How Australia got a VAT / Susan C. Morse
  • Japan's consumption tax : lessons for the United States / Paul Previtera and Brandon Boyle
  • China's VAT experience / Xu Yan
  • The political pathway : when will the U.S. adopt a VAT? / Reuven S. Avi-Yonah.

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