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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.


© 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 Reproduced with permission.

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