[영문]Canada has operated both a federal value?added tax (the GST) and two variants of provincial VATs for the last 15 years. In addition, several provinces have continued to operate retail salestaxes similar to those in most US states. A brief review of experience around the world with qqqquot;two?levelqqqquot; sales taxes indicates that Canadian experience is the most relevant international experiencefor the US to consider. We conclude that the Canadian case suggests that the introduction of a federal VAT in the US would not create any great technical problems for either the states or business.