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The Rise of the Value-Added Tax


Part of Cambridge Tax Law Series

  • Date Published: April 2015
  • availability: Available
  • format: Hardback
  • isbn: 9781107044128

£ 89.99

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About the Authors
  • This book explores one of the most significant trends in the evolution of global tax systems by asking how, within less than half a century, the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments. Despite its significance, very little is known about why so many countries have adopted the VAT and, in particular, why different countries adopt the types of VAT that they do. The popular mythology provides that the merits of the VAT have underpinned its global spread; however, this book contends that much scholarship confuses the question of why the VAT has risen to dominance with the issue of what makes a good VAT. This book combines policy and legal analysis to propose a new way of understanding the rise of this important revenue instrument so as to better reflect the realities of the VATs that are actually implemented.

    • The first comprehensive and critical account of the rise of the value-added tax, and the first serious scholarly work to address the important question of what has influenced the variety of VATs implemented worldwide
    • Reminds us of the need to move beyond simple stories of convergence and explore complex histories of tax reform, combining legal and policy analysis to offer new insights into the rise of this increasingly important revenue instrument
    • Answers a call for independent research on fiscal trends to provide real explanations, rather than mere justifications, of reform outcomes
    • The research provides new insights into complex issues which dominate VAT design and practice, such as the treatment of financial supplies under a VAT
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    Product details

    • Date Published: April 2015
    • format: Hardback
    • isbn: 9781107044128
    • length: 496 pages
    • dimensions: 229 x 152 x 27 mm
    • weight: 0.83kg
    • contains: 7 b/w illus. 18 tables
    • availability: Available
  • Table of Contents

    1. The rise of the value-added tax
    Part I. The Rise of the Value-Added Tax – Exploring the Gap between Expectation and Delivery:
    2. An introduction to the good VAT
    3. An introduction to the many real VATs in existence
    Part II. Explaining the Rise of the VAT:
    4. The conventional approach to explaining the rise of the VAT
    5. Toward an alternative approach to explaining the rise of the VAT
    Part III. Case Studies on the Real-World Challenges of VAT Reform:
    6. Australia
    7. The United States
    8. Conclusions on the rise of the value-added tax.

  • Author

    Kathryn James, Monash University, Victoria
    Kathryn James is a lecturer in the faculty of law at Monash University. She researches in the field of comparative tax law and policy, with particular emphasis on value-added tax. She has published in a number of leading journals, including the British Tax Review and Theoretical Inquiries in the Law.

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