Terms apply to American Express benefits and offers. Visit americanexpress.com to learn more. The idea of a value-added tax (VAT) is a foreign concept to most Americans. That puts us in the minority, ...

This paper presents a novel approach to addressing VAT regressivity, by proposing the adoption of a progressive VAT: a single-rate, broad-base, VAT, whereby tax paid on consumption is re-paid to lower ...

The Trump administration’s tariffs are targeting a sacred pillar of economies around the world—one that allies and rivals alike are unlikely to give up: value-added taxes. When he unveiled his ...

The Council reached agreement on the position of member states (the so-called ‘general approach’) on the directive on value added tax (VAT) rules for distance sales of imported goods and import VAT.