Is VAT viable in a globalized economy?

La TVA est-elle viable dans une économie mondialisée ?

Jean-Raphael Pellas ()
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Jean-Raphael Pellas: IEDP - Institut d'Etudes de Droit Public - Université Paris-Saclay

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Abstract: Since 1954, the VAT has undergone mutations that lead to revisit this levy in the light of principles that support the design of a fair tax and therefore to consolidate despite its weaknesses. The principles of neutrality and universality, guarantees of stability, and should be reworded to reflect the internationalization of trading.

Date: 2014-08-01
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Published in Revue française de finances publiques, 2014, 127, pp.195

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