Abstract
Section II of this paper will define a VAT. Section III will provide a short history of the attempts to introduce a VAT in the United States. Section IV will discuss the main issues involved in the implementation of a VAT. This discussion will center on the arguments for and against the VATs proposed by Senator Ullman in 1979 and 1980, and the 1984 Treasury report on Tax reform. Section V will examine briefly the 1983 Superfund VAT, the Business Transfer Tax, and the Business Alternative Minimum Tax schemes proposed in 1985. Section VI will examine why past VAT proposals have failed and the possibility of a federal VAT being implemented in the United States in the near future.
Recommended Citation
Richardson, David W.
(1989)
"Efforts to Introduce a Value Added Tax in the United States,"
Florida Journal of International Law: Vol. 5:
Iss.
1, Article 2.
Available at:
https://scholarship.law.ufl.edu/fjil/vol5/iss1/2