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Description
349 p. : ill. ; 23 cm.
Bibliography
Includes bibliographical references.
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
