Phil West at ABA Tax Section Mid-Year Meeting

On January 20, 2007, Phil West is speaking at the ABA Tax Section Mid-year Meeting as part of a panel, "Value-Added Tax and Other Consumption Taxes."

The panel will discuss whether VATs can ever be creditable for US tax purposes. The line between income and consumption taxes is unclear, and proposals in various countries suggest that certain types of VAT are (or can be made to be) creditable. The panel will discuss these proposals and their practical and policy implications.