VAT Is Not a Barrier for Trade

After the inauguration of the 47th President of the United States, Donald Trump, there has been a misunderstanding on whether VAT is a barrier for international trade. In this Column, the author analyses the topic and explains one of the fundamental principles of VAT: neutrality.

Authors

Publication Details

Journal
International VAT Monitor
Published
2025-03-11
DOI
https://doi.org/10.59403/1z33zkf
Primary Topic
Taxation and Compliance Studies
Type
article
Field-Weighted Citation Impact
0.00
Controls
|||
ALL TIME
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
article

VAT Is Not a Barrier for Trade

E. Loquet
International VAT Monitor
Taxation and Compliance Studies
article

VAT Is Not a Barrier for Trade

E. Loquet
article en

Abstract

After the inauguration of the 47th President of the United States, Donald Trump, there has been a misunderstanding on whether VAT is a barrier for international trade. In this Column, the author analyses the topic and explains one of the fundamental principles of VAT: neutrality.

International VAT MonitorVol. 36(2)
Openalex Percentile: Top 93%
Taxation and Compliance Studies
DOISourceOpenAlex
AI Navigator

Ask Laika to Summarize, Analyze, and Connect papers live on the map.

Summarize Papers & Methodologies

Extract key findings, datasets, and comparative methods across publications.

Benchmark Rankings & Visual Analytics

Rank top research institutions, authors, funders, topics, and journals by Field-Weighted Citation Impact (FWCI) and paper volume with instant charts.

Connect Distant Disciplines

Bridge topological clusters on the map to find hidden collaborative intersections.

VAT Is Not a Barrier for Trade — E. Loquet · International VAT Monitor (2025) | TGRS Research Map | TGRS