A key aspect of Trump's new tariff initiative is his long-standing view of the VAT, a consumption tax widely used in Europe and other parts of the world. The president has had a long-held belief ...
the tax may lose its desirable properties. We draw on firm-level administrative VAT records from 11 countries at different income levels to examine the functioning of real-world VAT systems. We ...
Global sales tax compliance is no longer just an administrative nuisance—it’s a trillion-dollar problem amplified by AI.