VAT Fraud as a Policy Stimulus – Is the US Watching? VAT Withholding, RTVAT, and the Mittler Model

The EU VAT, like most mature tax regimes, is resistant to change. Fraudsters are testing this resilience today, and this may not be such a bad thing for policy-makers. Significant challenges produce significant reforms proposals.[1] If the US is seriously considering a VAT it would do well to observe this dynamic, avoid the known pitfalls, and work to advance the policy debate before it inherits a problem. The most serious…
- Enter Your Location -
- or -
Skip to toolbar