What question did this study set out to answer?

The aim is to evaluate the economic implications of value added taxation as analyzed in two key texts.

March 18, 2026

An Analysis of Value Added Taxation in the Context of the Tax Restructuring Act of 1980/The Economic Impact of the Introduction of VAT (Book).

Key Points

The aim is to evaluate the economic implications of value added taxation as analyzed in two key texts.
Review of literature from two books on VAT and tax restructuring
Comparison of economic analyses in both texts
Insights into VAT implementation and its broader economic effects
Evaluation of tax policy changes since the Tax Restructuring Act of 1980

Abstract

Abstract Reviews two books "An Analysis of Value Added Taxation in the Context of the Tax Restructuring Act of 1980," by Dan Throop Smith and Bertrand Fox and "The Economic Impact of the Introduction of VAT," by Stephen M. Brecher, Donald W. Moore, Michael M. Hoyle and Peter G.B. Trasker.

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An Analysis of Value Added Taxation in the Context of the Tax Restructuring Act of 1980/The Economic Impact of the Introduction of VAT (Book).

Key Points

Abstract

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