Tax Analysts today published The VAT Reader: What a Federal Consumption Tax Would Mean for America. The 352-page book is free, avaialable in both pdf and hard copy. The contributors are:

• Martin A. Sullivan, Introduction: Getting Acquainted With VAT (p.7)
• Kathryn James, Exploring the Origins and Global Rise of VAT (p.15)
• Sijbren Cnossen, A VAT Primer for Lawyers, Economists, and Accountants (p.23)
• Alan Schenk, Prior U.S. Flirtations With VAT (p.52)
• William G. Gale & Benjamin H. Harris, A VAT for the U.S.: Part of the Solution (p.64)
• Bruce Bartlett, The Conservative Case for a VAT (p.83)
• Douglas Holtz-Eakin, The Case Against VAT (p.96)
• Jane G. Gravelle, The Distributional Case Against a VAT (p.102)
• Michael J. Graetz, VAT as the Key to Real Tax Reform (p. 112)
• Alan D. Viard, Responding to VAT: Concurrent Tax and Social Security Reforms (p.123)
• C. Clinton Stretch, Combining a VAT With Corporate Tax Reform (p.130)
• Harley Duncan & Jon Sedon, Coordinating a Federal VAT With State & Local Sales Taxes (p.139)
• Peter R. Merrill, VAT Treatment of the Financial Sector (p.163)
• Joel Slemrod, Does a VAT Promote Exports? (p.186)
• Bert Mesdom, VAT & Cross-Border Trade: Do Border Adjustments Make VAT a Fair Tax? (p.192)
• Richard T. Ainsworth, VAT Fraud and Technological Solutions (p.204)
• Mark Houtzager, Technology: The Crucial Pillar of VAT Implementation (p.224)
• Philip Robinson & Jeffrey Saviano, Facilitating Better VAT Compliance (p.230)
• Pierre-Pascal Gendron, VAT Treatment of Nonprofits and Public-Sector Entities (p.239)
• Debra Morris, VAT Treatment of Charities and Public Bodies in the United Kingdom (p.248)
• Ine Lejeune, The EU VAT Experience: What Are the Lessons? (p.257)
• Martin A. Sullivan, VAT Lessons From Canada (p.283)
• Susan C. Morse, How Australia Got a VAT (p.291)
• Paul Previtera & Brandon Boyle, Japan’s Consumption Tax: Lessons for the U.S. (p.312)
• Xu Yan, China’s VAT Experience (p.319)
• Reuven S. Avi-Yonah, The Political Pathway: When Will the U.S. Adopt a VAT? (p.334)