Value-added tax (English Wikipedia)

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Gulino, Denny (18 September 2015). "Puerto Rico May Finally Get Attention of Republican Lawmakers". MNI. Retrieved 9 February 2016. The concept of a value added tax in any form as part of the U.S. tax regime has consistently raised the hackles of Republican policy makers and even some Democrats because of fears it could add to the tax burden rather than just redistribute it to consumption from earnings. For decades one of the most hotly debated tax policy topics, a VAT imposes a sales tax at every stage where value is added.

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Benzarti, Youssef; Tazhitdinova, Alisa (2021). "Do Value-Added Taxes Affect International Trade Flows? Evidence from 30 Years of Tax Reforms" (PDF). American Economic Journal: Economic Policy. 13 (4): 469–489. doi:10.1257/pol.20190492. ISSN 1945-7731. S2CID 240240194.
Takahashi, Ryotaro (2024). "Tale of a Missed Opportunity: Japan's Delay in Implementing a Value-Added Tax". Social Science History: 1–25. doi:10.1017/ssh.2024.1. ISSN 0145-5532.

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