Corpus ID: 9409506

Value Added Taxation : Mechanism , Design , and Policy Issues

  title={Value Added Taxation : Mechanism , Design , and Policy Issues},
  author={T. Le},
Introduction The idea of the value added taxation (VAT) traces back to the writing by von Siemens, a German businessman, in the 1920s. Not until 1948, however, was the tax first applied in France. At the beginning, France applied the GNP-based VAT covering up to the manufacturing level and subsequently replaced it with a consumption VAT in 1954. Theory and practice indicate that to be efficient, the VAT must be consumption-typed, broad-based, and applied through to the retail stage. Empirical… Expand

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