Easy compared to what?
Value-added is easier to calculate (hence administer and enforce for the
authorities) than income.
There are still important enforcement problems with a VAT. A recent
report is here:
http://www.gao.gov/new.items/d08566.pdf
Brookings had a book in the 80s, Value-Added Taxes, Lessons from Europe.
The Treasury Dept did some good studies that are online at the Treasury
website:
http://www.treas.gov/offices/tax-policy/library/tax-reform/
http://www.treas.gov/offices/tax-policy/library/blueprints/
Ironically, the leakage rate due to evasion for the Brits' VAT is similar
to that for U.S. taxes (around 14%).
Jim Devine wrote:
If I remember correctly, one of the big attractions of taxes on value
added is that they're easy to administer -- but that this promise has
been unfulfilled in practice. Is my memory accurate? is there a good
source on this?
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