Erschienen in:

1990 | OriginalPaper | Buchkapitel

Administrative Advantages of the Individual Tax Prepayment Approach to the Direct Taxation of Consumption

verfasst von : Charles E. McLure Jr., George R. Zodrow

Erschienen in: Heidelberg Congress on Taxing Consumption

Verlag: Springer Berlin Heidelberg

Enthalten in: Professional Book Archive

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One of the most important fiscal developments of the past twenty years has been the worldwide growth in reliance on the value-added tax (VAT). Following its adoption by the European Common Market in the 1960s, the VAT has become the “workhorse” of fiscal systems throughout the world. At least forty countries now levy VATs, and many others use other forms of broad-based general sales taxes, as well as more selective taxes on consumption.1

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