Tax Law Review Publishes Symposium on Designing a Federal VAT

The Tax Law Review has published a new issue (Vol. 63, No. 2), Symposium on Designing a Federal VAT (Part I):

• Reuven S. Avi-Yonah (Michigan), Summary and Recommendations, 63 Tax L. Rev. 285 (2010)
• Rudolph G. Penner (Urban Institute), Do We Need a VAT to Solve Our Long-Run Budget Problems?, 63 Tax L. Rev. 301 (2010)
• Itai Grinberg (Treasury Department, Office of Tax Policy), Where Credit Is Due:  Advantages of the Credit-Invoice Method for a Partial Replacement VAT, 63 Tax L. Rev. 309 (2010)
• Michael Keen (IMF) & Walter Hellerstein (Georgia), Interjurisdictional Issues in the Design of a VAT, 63 Tax L. Rev. 359 (2010)
• Alan Schenk (Wayne State), Taxation of Financial Services (Including Insurance) Under a U.S. Value-Added Tax, 63 Tax L. Rev. 409 (2010)
• Satya Poddar (Ernst & Young), Taxation of Housing Under a VAT, 63 Tax L. Rev. 443 (2010)
• Robert F. Conrad (Duke), Commentary, 63 Tax L. Rev. 471 (2010)
• Pierre-Pascal Gendron (Humber Institute of Technology & Advanced Learning), How Should the United States Treat Government Entities, Nonprofit Organizatons and Other Tax-Exempt Bodies Under a VAT?, 63 Tax L. Rev. 477 (2010)
• Michel Aujean (Taj–Société d’Avocats), Commentary, 63 Tax L. Rev. 509 (2010)