Linked from

The 16 pages that link to Value-added tax, each with the reason it gives.

• TaxationBroader topic: It illustrates how transaction taxes can be collected throughout a supply chain.

• Universal basic incomeRelated: Some proposals use consumption-tax revenue to finance a cash payment for everyone.

• Tax incidenceBroader topic: Its incidence depends on how consumer prices and producer returns respond.

• TariffCompared with: Unlike a tariff, it generally applies to domestic and imported consumption alike.

• Land value taxCompared with: It taxes transactions and production rather than the fixed value of a location.

• Income taxCompared with: Unlike income tax, it is collected through transactions in goods and services.

• Tax complianceBroader topic: Invoice chains create cross-checks, while refund claims and missing-trader schemes pose compliance risks.

• Corporate taxCompared with: Unlike corporate income tax, it is structured around transactions and consumption rather than net profit.

• CustomsCompared with: Import VAT may be collected at customs, but it is a domestic consumption tax rather than a customs duty.

• PercentageRelated: Tax rates are commonly stated as percentages of taxable prices.

• Tax baseBroader topic: Its base is consumption measured through taxable sales across production stages.

• Sales taxCompared with: It taxes consumption through a different collection structure than retail sales tax.

• Public economicsBroader topic: Its broad base and input-credit system make it a major revenue instrument.

• Indirect taxBroader topic: It is a widely used indirect tax designed to tax final consumption without repeatedly taxing business inputs.

• International taxationBroader topic: Cross-border supplies require rules assigning taxing rights and determining where consumption occurs.

• InvoiceRelated: Invoices often identify taxable amounts and separately state value-added tax.