Please, particularly if it eliminated other forms of taxation as well... if there is such a case.
There has never been a case of NRST alone, low or high rate that I have been able to find.
There are several examples of high sales tax rates in conjunction with numerous other forms of taxation including income and payroll taxes.
Most cases of retail sales taxes along with their co-tax structures have generally had a VAT imposed either by IMF actions requiring a VAT be instituted or as a requirement of Eurpean Union membership in which national level sales taxes and all levels were generally removed as being replaced by the VAT while general income and payroll type taxes were kept in place.
The primary reason given by the EU for requiring the VAT implementation was to replace turnover taxes on business to business sales that were distorting trade between EU member states. It was left as an option to the members of the EU whether or not the kept retail sales taxes in place. Most do allow provincial and local retail sales taxes in addition to the national VATs. Some still retain a separate retail sales tax plus a VAT upto the wholesale level as allowed under the EU requirements.
Refer:
| http://europa.eu.int/eur-lex/en/consleg/pdf/1967/en_1967L0227_do_001.pdf FIRST COUNCIL DIRECTIVE |
Most cases of retail sales taxes along with their co-tax structures have generally had a VAT imposed either by IMF actions requiring a VAT be instituted or as a requirement of Eurpean Union membership in which national level sales taxes and all levels were generally removed as being replaced by the VAT while general income and payroll type taxes were kept in place.Over 120 countries have a VAT. How many countries are there in the EU?