Why Doesn’t the United States Use a VAT for Deficit Reduction? Political Impediments and Fiscal Coordination Issues

Journal
United States
Bulletin for International Taxation 2013 (Volume 67), No. 4/5
In this article, the authors explain why the United States should consider introduction of a VAT to reduce its deficit, describe political impediments to enactment of a VAT, and consider fiscal coordination issues, examining the various VAT options available to the United States.