A Complicated Tax: the Value Added Tax

Part of the Central Issues in Contemporary Economic Theory and Policy book series (CICETP)


The last thirty years have experienced “an unparalleled tax phenomenon” (Tait [18], p. 3), that is the adoption of the value added tax (VAT) by an ever increasing number of countries ail around the world. VAT was first introduced in France as an attempt to eliminate the disadvantages of the turnover or cascade tax, by allowing a credit for the tax content of purchases of raw materials and of capital. The French solution was next adopted by the other EC countries, and has spread ail over the world, mainly in the original consumption type and in the invoice or credit assessment method.


Fiscal Illusion Invoice Price Onus Probandi Multistage Collection Invoice Method 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.


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© SIPI Servizio Italiano Pubblicazioni Internazionali Srl 1994

Authors and Affiliations

  1. 1.Università «La Sapienza»Roma

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