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<-- Past Conferences

Structuring a Federal VAT: Design & Coordination Issues

These papers were published in the 2010 Summer and Fall issues of the Tax Law Review

Organized by Charles McLure of the Hoover Institution, Stanford University, and Reuven Avi-Yonah, University of Michigan Law School. 

• Itai Grinberg: “Where Credit is Due: Advantages of the Credit Invoice Method for a Partial Replacement VAT”.  Comments (pdf) provided by Emil Sunley, International Monetary Fund (retired).
• Alan Schenk, Wayne State University Law School: “Taxation of Financial Services (including Insurance) under a United States Value Added Tax” 
• Satya Poddar, Ernst & Young Pvt. Ltd. (India): “Treatment of Housing under a VAT for the US”. Comments (pdf) provided by Robert Conrad, Duke University.
• Rudolph Penner, The Urban Institute: “Do We Need a VAT to Solve Our Long-Run Budget Problems?”
• Pierre-Pascal Gendron, The Business School, Humber Institute of Technology & Advanced Learning:“How Should the US Treat Government Entities, Nonprofit Organizations, and other Tax Exempt Bodies under a VAT?”.  Comments (pdf) provided by Michel Aujean, Taj Advocates.
• Walter Hellerstein, University of Georgia Law School, and Michael Keen, International Monetary Fund:“Interjurisdictional Issues in the Design of a VAT”
• Richard Bird, Rotman School of Management, University of Toronto, and Pierre-Pascal Gendron, The Business School, Humber Institute of Technology & Advanced Learning:“Sales Taxes in Canada: The GST-HST-QST-RST ‘System’” 
• Sijbren Cnossen, CPB Netherlands, Bureau for Economic Policy Analysis: “VAT Coordination in Common Markets and Federations:  Lessons from European Experience”
• Victoria Perry, Fiscal Affairs Department, International Monetary Fund: “International Experience in Implementing VATs in Federal Jurisdictions”
• Charles McLure, Hoover Institution, Stanford University:“How to Coordinate State and Local Sales Taxes with a Federal Value Added Tax”).  Comments (pdf) by John Mikesell, Indiana University.
• Harley Duncan, KPMG, Inc. “Administrative Mechanisms to Aid in the Coordination of State and Local Retail Sales Taxes with a Federal Value Added Tax” 
• Reuven Avi-Yonah, University of Michigan Law School: “Designing a Federal VAT: Summary & Recommendations”