value added taxn.

Brit.

/ˌvaljuː adᵻd ˈtaks/, U.S.

/ˌvælju ˌædəd ˈtæks/

Origin: Formed within English, by compounding. Etymons: value-added n., tax n.¹

Etymology: < value-added n. + tax n.¹ Compare German Mehrwertsteuer (1904 or earlier), French taxe à la valeur ajoutée (1954).

A tax on the amount by which the value of an article or its raw materials has been increased at each stage during its production or distribution. Cf. VAT n.²

ΘΚΠ

society > trade and finance > fees and taxes > impost, due, or tax > duty on goods > [noun] > value added tax

value added tax1935

added value tax1941

T.V.A.1963

VAT1966

1935 Social Res. 2 161 We may call the value added tax a ‘refined sales tax’.

1957 J. F. Due Sales Taxation vii. 125 The basic intent of a value-added tax is to tax each firm on the sum of the value which it has added in the manufacturing and distribution process.

1977 M. Walker National Front vi. 142 A Government in mid-term (which had moreover introduced the unpopular Value Added Tax the previous month).

2002 Yale Law Jrnl. 111 1413 I would support proposals made by Michael Graetz to relimit the reach of the income tax to the rich and to impose a value added tax..on everybody else.

This is a new entry (OED Third Edition, September 2011; most recently modified version published online December 2021).

单词	value added tax
释义	value added taxn. Brit. /ˌvaljuː adᵻd ˈtaks/, U.S. /ˌvælju ˌædəd ˈtæks/ Origin: Formed within English, by compounding. Etymons: value-added n., tax n.¹ Etymology: < value-added n. + tax n.¹ Compare German Mehrwertsteuer (1904 or earlier), French taxe à la valeur ajoutée (1954). A tax on the amount by which the value of an article or its raw materials has been increased at each stage during its production or distribution. Cf. VAT n.² ΘΚΠ society > trade and finance > fees and taxes > impost, due, or tax > duty on goods > [noun] > value added tax value added tax1935 added value tax1941 T.V.A.1963 VAT1966 1935 Social Res. 2 161 We may call the value added tax a ‘refined sales tax’. 1957 J. F. Due Sales Taxation vii. 125 The basic intent of a value-added tax is to tax each firm on the sum of the value which it has added in the manufacturing and distribution process. 1977 M. Walker National Front vi. 142 A Government in mid-term (which had moreover introduced the unpopular Value Added Tax the previous month). 2002 Yale Law Jrnl. 111 1413 I would support proposals made by Michael Graetz to relimit the reach of the income tax to the rich and to impose a value added tax..on everybody else. This is a new entry (OED Third Edition, September 2011; most recently modified version published online December 2021). < n.1935
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