United States - The Missing Piece of the US Tax Reform: Would VAT Make America Great Again?
- International,United States
- A.M. Bal
- Bulletin for International Taxation, 2017 (Volume 71), No 6a/Special Issue
- 26 June 2017
Taking into account the rapid expansion of VAT, its reputation for revenue generation and President Trump’s concerns about fair trade policy, the question arises why the United States does not have and does not intend to implement a VAT. In this article, the author summarizes and comments on President Trump’s and House Republicans’ positions on VAT and border tax.