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Ainsworth on A Digital VAT

Paul Caron
,

Tax_analysts_159 Richard T. Ainsworth (Taxware LP & adjunct professor, Boston University; former deputy director, International Tax Program, Harvard) has published Digital VAT and Development: D-VAT and D-Velopment, 39 Tax Notes Int’l 625 (Aug. 15, 2005), also available on the Tax Analysts web site as Doc 2005-14011, 2005 WTD 158-14   The article proposes that developing countries consider adopting a comprehensive, fully digital VAT for large taxpayers and discusses the use and potential uses of digital VAT in Europe and the United States.

About the Author

Paul Caron Avatar
Paul Caron
Paul Caron was named Duane and Kelly Roberts Dean of Pepperdine University School of Law on June 1, 2017. Dean Caron joined the Pepperdine faculty in 2013 after serving as the Dorothy and Leonard Straus Distinguished Visiting Professor of Law in the spring semesters of 2010 through 2013. He served as Associate Dean for Research and Faculty Development at Pepperdine in 2015-2017. Before coming to Pepperdine, he was Associate Dean of Faculty and Charles Hartsock Professor of Law at the University of Cincinnati College of Law.
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