At yesterday's ABA-Tax Analysts Tax Reform Panel, someone from the audience made the suggestion that, if Congress actually enacted a VAT, whether straightforwardly or via a disguise such as the DBCFT, it surely wouldn't be a pure-looking broad-based one. Rather, there would presumably be lots of special rules for particular industries, etc.
I actually once wrote and published a commissioned article about this very topic, for a conference on tax reform. The piece is more than 10 years old, so the political discussion might be a tad out of date, but the more general points may still hold. It's available here.
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Unfair but balanced commentary on tax and budget policy, contemporary U.S. politics and culture, and whatever else happens to come up
My books and articles
- Bonfires of the American Dream
- Literature and Inequality
- Fixing U.S. International Taxation
- Getting It
- Decoding the U.S. Corporate Tax
- Taxes, Spending, and the U.S. Government's March Toward Bankruptcy
- Do Deficits Matter?
- Making Sense of Social Security Reform
- Who Should Pay for Medicare?
- When Rules Change
- Corporate Tax Shelters in a Global Economy
- Federalism in Taxation: The Case for Greater Uniformity
- My articles on SSRN
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2017
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- Some photos and an odd fact
- Working in the same garden?
- Comments on Kleinbard's "The Right Tax at the Righ...
- "Tax Scholarship, Illustrative Examples" panel at LSA
- Video of the Tax Reform panel at NYU last week
- Slight revision to my DBCFT slides
- VAT follow-up
- ABA-Tax Analysts Tax Reform Panel
- There is little reason for anyone outside the U.S....
- Back from the EU
- State aid cases and my Luxembourg slides from last...
- Bill Andrews
- Vacation reading
- DBCFT slides posted on SSRN
- European Association of Tax Law Professors, 2017 C...
- "The Rise and Fall of the Destination-Based Cash F...
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About Me
- Daniel Shaviro
- New York, New York, United States
- I am the Wayne Perry Professor of Taxation at New York University Law School. My research mainly emphasizes tax policy, government transfers, budgetary measures, social insurance, and entitlements reform. My most recent books are (1) Decoding the U.S. Corporate Tax (2009) and (2) Taxes, Spending, and the U.S. Government's March Toward Bankruptcy (2006). My other books include Do Deficits Matter? (1997), When Rules Change: An Economic and Political Analysis of Transition Relief and Retroactivity (2000), Making Sense of Social Security Reform (2000), Who Should Pay for Medicare? (2004), Taxes, Spending, and the U.S. Government's March Towards Bankruptcy (2006), Decoding the U.S. Corporate Tax (2009), and Fixing the U.S. International Tax Rules (forthcoming). I am also the author of a novel, Getting It. I am married with two children (boys aged 24 and 21) as well as three cats. For my wife Pat's quilting blog, see Patwig’s Blog.
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