Eleonor Kristoffersson (professor in tax law at Örebro University and visiting professor at Gävle University and Linköping University, Sweden)*
Before the 1950s, no country applied Value Added Tax (VAT). Today, more than 70 per cent of the world’s population lives in countries with VAT, also called goods and services tax (GST). In this blog, the spread of VAT around the world is described. But not all countries apply a VAT. Syria and the United States (the US) are two examples. Why do not all countries introduce a VAT?
