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What International Experience Can Tell Us About the Potential Challenges of Administering a U.S. Vat

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  • Katherine O. Baer

Abstract

Much has been written about the possible design of a U.S. VAT. There is less literature discussing the types of compliance issues that the U.S. tax authorities might face if a federal VAT were adopted — in other words, the most common patterns of VAT noncompliance, strategies that tax authorities are implementing to address noncompliance, and the measurement of noncompliance — in the context of advanced industrialized countries. This paper expands on the existing literature by discussing the recent experience of Australia, Canada, New Zealand, and the United Kingdom with ensuring VAT compliance. It also discusses the context for VAT introduction and recent trends.

Suggested Citation

  • Katherine O. Baer, 2013. "What International Experience Can Tell Us About the Potential Challenges of Administering a U.S. Vat," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(2), pages 447-478, June.
    • Handle: RePEc:ntj:journl:v:66:y:2013:i:2:p:447-478
    DOI: 10.17310/ntj.2013.2.07
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    References listed on IDEAS

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    1. Sijbren Cnossen, 2010. "Three VAT Studies," CPB Special Publication 90, CPB Netherlands Bureau for Economic Policy Analysis.
    2. Granger,Clive W. J., 1999. "Empirical Modeling in Economics," Cambridge Books, Cambridge University Press, number 9780521662086, September.
    3. AfDB AfDB, . "Annual Report 2012," Annual Report, African Development Bank, number 461.
    4. Keen, Michael & Smith, Stephen, 2006. "VAT Fraud and Evasion: What Do We Know and What Can Be Done?," National Tax Journal, National Tax Association;National Tax Journal, vol. 59(4), pages 861-887, December.
    5. Stefan Tangermann, 2005. "Organisation for Economic Co-operation and Development Area Agricultural Policies and the Interests of Developing Countries," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 87(5), pages 1128-1144.
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    Cited by:

    1. Michael Keen, 2013. "The Anatomy of the Vat," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(2), pages 423-446, June.

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