Structuring a US federal VAT

On 18 and 19 February 2009, the American Tax Policy Institute (ATPI) sponsored a conference in Washington, DC, on "Structuring a Federal VAT: Design and Coordination Issues." The purpose of the conference was to lay the ground for a potential future adoption of a federal VAT in the United States by discussing some of the technical issues related to two broad topics: firstly, how should such a US federal VAT be designed and, secondly, how should it be coordinated with the existing state retail sales taxes (RST). In this article, the author summarized the conference presentations.