This event is free to registerees.
Featured Keynote: “The VAT Laggard: A Comparative History of U.S. Resistance to the Value-added Tax” with Ajay K. Mehrotra (ABF Director and Research Professor; Professor of Law, Northwestern Pritzker School of Law)
Featuring an introduction by Tony Patterson, Jr. (MT Fellows Co-Chair).
Nearly all developed countries, and many in the developing world, have some type of a national consumption tax, frequently in the form of a value-added tax (VAT). The United States is an exception. By focusing on three key historical periods from a comparative perspective, Professor Mehrotra seeks to study how and why the U.S. has failed to adopt national consumption taxes, like the VAT.