Value-added taxation: The roots run deep into colonial and early America

Robert P. Crum

Research output: Contribution to journalArticlepeer-review

10 Scopus citations


This article indicates that even the most recent forms of taxation find their roots firmly planted in Colonial America. The author shows that the concepts: ad valorem, transaction basis, indirect levy, multi-step collection, and taxation of net product were present during this early period. Through the use of these con-cepts the historical justifications for the income and sales tax system are provided and indicate a trend toward combining these concepts into one tax. The value-added tax is such a tax. The author concludes that adoption of this tax would complete a trend in American taxation which "took root" in colonial times.

Original languageEnglish (US)
Pages (from-to)25-42
Number of pages18
JournalAccounting Historians Journal
Issue number2
StatePublished - 1982

All Science Journal Classification (ASJC) codes

  • Accounting


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