Thursday, November 11 / 10:00 AM - 11:45 AM • Assembly D (Fifth Level)

Session 30
Global Diffusion of Fiscal Invention: The Value-Added Tax in the European Community, France, and the United States

Chair: Laurent Warlouzet, Sorbonne University
Discussant: Kathryn James, Monash University
Discussant: Yuta Kakegai, Ibaraki University

1. Expertise, Democracy, and the Historical Irony of U.S. Tax Policy: Thomas S. Adams and the Beginnings of the Value-Added Tax • Ajay Mehrotra, American Bar Foundation and Northwestern University.

2. The Inequitable Federal Income Taxation, U.S. Fiscal Federalism, and the Value-Added Tax in the Nixon Presidency • Seiichiro Mozumi, Yokohama National University.

3. Why Did the European Community Opt the Common VAT System? • Anna Konishi, Teikyo University.

4. The VAT: The International Diffusion of a French Innovation • Frédéric Tristram, Université Paris I, Panthéon-Sorbonne.

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