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    An Examination of Convergence and Resistance in Global Tax Reform Trends
    Theoretical Inquiries in Law 11 (2): 475-496. 2010.
    The worldwide rise of the Value-Added Tax over the last half-century is emblematic of the paradox in modern tax systems: their remarkable similarity in the face of divergent political, cultural and social systems. However, efforts to introduce VAT-style taxes have frequently been accompanied by fierce localized resistance. The histories of VAT reform in Australia, Canada and the United States encapsulate the tension that arises from a tendency among developed tax systems to converge against freq…Read more