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.
Ainsworth on A Digital VAT
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