Abstract
The purpose of this paper is to analyze the possibility of applying the VAT in the United States. The VAT has both advantages and disadvantages, each involving trade-offs, which will be examined in the European context. The German VAT is examined to illustrate how a well designed VAT can support both social programs, and economic growth. The British VAT provides an example of how a poorly designed VAT can fail to achieve any of the desired economic or social goals. These European examples are used to support the conclusion that a well designed VAT can be successfully employed to improve the American tax system.
Recommended Citation
William J. Scott,
Would Europe's Value Added Tax Work for the United States?,
2 Fla. J. Int'l L.
(1986).
Available at: https://scholarship.law.ufl.edu/fjil/vol2/iss1/5