Value-added tax (English Wikipedia)

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OECD Taxation Working Papers: Reassessing the regressivity of the VAT (PDF) (Report). OECD Taxation Working Papers. Organisation for Economic Co-Operation and Development (OECD). 2022. doi:10.1787/22235558. ISSN 2223-5558.
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.

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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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Brockmeyer, Anne; Mascagni, Giulia; Nair, Vedanth; Waseem, Mazhar; Almunia, Miguel (2024). "Does the Value-Added Tax Add Value? Lessons Using Administrative Data from a Diverse Set of Countries". Journal of Economic Perspectives. 38 (1): 107–132. doi:10.1257/jep.38.1.107. ISSN 0895-3309.
Takahashi, Ryotaro (2024). "Tale of a Missed Opportunity: Japan's Delay in Implementing a Value-Added Tax". Social Science History. doi:10.1017/ssh.2024.1. ISSN 0145-5532.
Jenkins, Glenn P.; Khadka, Rup (March–April 1998), "Value Added Tax Policy and Implementation in Singapore" (PDF), VAT Monitor, 9 (2), Amsterdam: International Bureau of Fiscal Documentation: 35–47, ISSN 0925-0832
OECD Taxation Working Papers: Reassessing the regressivity of the VAT (PDF) (Report). OECD Taxation Working Papers. Organisation for Economic Co-Operation and Development (OECD). 2022. doi:10.1787/22235558. ISSN 2223-5558.
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.