Bartlett, Bruce, “The VAT and the Money-Machine Argument,” wallstreetpit.com, 04/11/10

“…(I)t is often implied that the trend of the VAT is continuously upward. This is factually wrong. According to the OECD, 7 of the 29 countries with a VAT have lower rates today than they had in the past: Canada, the Czech Republic, France, Hungary, Ireland, the Netherlands, and the Slovak Republic.  And a number of countries have never increased their VAT rates: Australia, Finland, Korea, and Poland. Indeed, the average VAT rate in OECD countries is actually lower today than it was in 1984: 17.79 percent then versus 17.61 percent today.”