Structuring a US Federal VAT

Authors

Reuven S. Avi-Yonah, University of Michigan Law SchoolFollow

Document Type

Article

Publication Date

1-2009

Abstract

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 federalVAT 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.

Comments

© 2009 Reuven S. Avi-Yonah. Originally published in 20 Int'l VAT Monitor 4, pp. 275-9, Journals IBFD. International VAT Monitor is available online at www.ibfd.org. Reproduced with permission.

Recommended Citation

Avi-Yonah, Reuven S. "Structuring a US Federal VAT." Int'l VAT Monitor 20, no. 4 (2009): 275-9.