Thursday, November 11 /
10:00 AM - 11:45 AM
Chair: Laurent Warlouzet, Sorbonne University
Discussant: Kathryn James, Monash University
Discussant: Yuta Kakegai, Ibaraki University
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.
The Inequitable Federal Income Taxation, U.S. Fiscal Federalism, and the Value-Added Tax in the Nixon Presidency •
Seiichiro Mozumi, Yokohama National University.
Why Did the European Community Opt the Common VAT System? •
Anna Konishi, Teikyo University.
The VAT: The International Diffusion of a French Innovation •
Frédéric Tristram, Université Paris I, Panthéon-Sorbonne.
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