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Synopsis Owing to its superiority over other forms of commodity taxes, value added tax (VAT) has been in widely in use internationally. Presently, it exists in 130 countries, including India. The long-held view is that it is ideal to entrust the national government with the task of operating a VAT system because imposing VAT by sub-national governments (SNGs) is fraught with two fundamental difficulties. Many federations prefer to impose VAT only at the federal level, though due to revenue considerations; some federations such as India, Brazil, Argentina and Canada have imposed it at the sub-national level. Against this background, this book records the experiences of a few federal countries, namely Brazil, India, Canada, Ghana, and Australia in implementing VAT.