Harmonizing taxation of interstate trade under a sub-national VAT - lessons from international experience

In order to understand the problems of introducing a harmonized VAT in a federation, case studies of the structure of VAT in Brazil, Canada and India are presented. Illustration of the case of the EU, drawing up the harmonized federal features of EU member states and deriving lessons from these case studies in order to recommend a suitable structure for a sub-national VAT in India.