The ITPF News Blog is managed by the students at the University of Florida Levin College of Law International Tax LLM Program.
By: Jasper L. Cummings, Jr.
Jasper L. “Jack” Cummings, Jr., is of counsel with Alston & Bird LLP in Raleigh, North Carolina.
In this article, Cummings argues that the Biden administration has no reason to consider a VAT, at first, but because of Republican debt concerns and Democratic (and Republican) spending desires, it might be time to review the stakes and a bipartisan, credit-invoice VAT might some day appear.
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