Exploring the Origins and Global Rise of VAT

The VAT Reader (Tax Analysts), 15-22

8 Pages Posted: 9 Jul 2013 Last revised: 20 Aug 2013

See all articles by Kathryn James

Kathryn James

Monash University - Faculty of Law

Date Written: 2011

Abstract

The paper explores the origins of the Value Added Tax (VAT) and its rapid global rise from relative obscurity in the mid-twentieth century to its near worldwide adoption today. The paper highlights general trends in VAT design and provides a critical overview of the explanations provided for the rise of the VAT. The paper applies these insights to give context to the United States debate on VAT reform.

Keywords: tax, tax policy, value-added tax

JEL Classification: K00, K10, K19, K30, K34, K39

Suggested Citation

James, Kathryn, Exploring the Origins and Global Rise of VAT (2011). The VAT Reader (Tax Analysts), 15-22 , Available at SSRN: https://ssrn.com/abstract=2291281 or http://dx.doi.org/10.2139/ssrn.2291281

Kathryn James (Contact Author)

Monash University - Faculty of Law ( email )

Wellington Road
Clayton, Victoria 3800
Australia

HOME PAGE: http://www.law.monash.edu.au/staff/kjames.html

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