Abstract

http://ssrn.com/abstract=1027512
 


 



The Discrete Charm of the VAT


Graeme S. Cooper


University of Sydney - Faculty of Law


Sydney Law School Research Paper No. 07/65

Abstract:     
This paper examines the claims commonly made for the superiority of a value-added tax over other common forms of consumption tax - usually a wholesale or manufacturers sales tax, or a retail sales tax (of the kind seen in many States of the USA). The paper questions whether the VAT deserves its esteemed position in light of the particular difficulties it introduces for taxpayers and administrators compared to these alternatives, and the unlikely ability of the tax to match of some of the claims to superiority made for it by some of its supporters.

Number of Pages in PDF File: 32

Keywords: value-added taxation, consumption tax

JEL Classification: K34, H24, H25

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Date posted: November 8, 2007 ; Last revised: November 27, 2007

Suggested Citation

Cooper, Graeme S., The Discrete Charm of the VAT. Sydney Law School Research Paper No. 07/65. Available at SSRN: http://ssrn.com/abstract=1027512

Contact Information

Graeme S. Cooper (Contact Author)
University of Sydney - Faculty of Law ( email )
Faculty of Law Building, F10
The University of Sydney
Sydney, NSW 2006
Australia
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