The Missing Piece of the US Tax Reform: Would VAT Make America Great Again?

Journal
Bal, A.M.
International; United States
Bulletin for International Taxation 2017 (Volume 71), No. 6a/Special Issue
FormatPDF
EUR
40
| USD
45
(VAT excl.)

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.