Non-VAT Taxes on Value-Added: The European Union Experience

3 Pages Posted: 10 Nov 2013

See all articles by Thomas S. Neubig

Thomas S. Neubig

Tax Sage Network

Robert J. Cline

Ernst & Young LLP

Estelle P. Dauchy

Campaign for Tobacco Free Kids

Date Written: August 9, 2010

Abstract

In this article, the authors note that a transaction-based credit income VAT is not the only way to impose a broad-based VAT. Japan uses a subtraction-method VAT, and several U.S. states have either adopted or proposed entity-level taxes based on value added calculated from a taxpayer's accounts. Three EU countries -- France, Hungary, and Italy -- are currently using regional subtraction-method taxes on value added in addition to their national credit-invoice VATs.

Keywords: VAT, European Taxation

JEL Classification: H25, H87

Suggested Citation

Neubig, Thomas S. and Cline, Robert J. and Dauchy, Estelle P., Non-VAT Taxes on Value-Added: The European Union Experience (August 9, 2010). Tax Notes, 2010. Available at SSRN: https://ssrn.com/abstract=2351412

Thomas S. Neubig

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Robert J. Cline

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Estelle P. Dauchy (Contact Author)

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