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
Date Written: 2011
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: Suggested Citation