Maurice Lauré: Difference between revisions
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'''Maurice Lauré''' (24 November 1917 – 20 April 2001)*[[Maurice Lauré]]<ref>{{cite web |last1= |first1= |title=Maurice Lauré |url=http://data.bnf.fr/ark:/12148/cb11911301g |website=data.bnf.fr |publisher=Bibliothèque nationale de France |access-date=8 July 2023 |language=fr |date=}}</ref> was a French civil servant. He is primarily known for creating the ''taxe sur la valeur ajoutée'' (TVA in [[French language|French]], otherwise known as [[value added tax]] (VAT) in [[English language|English]]). |
'''Maurice Lauré''' (24 November 1917 – 20 April 2001)*[[Maurice Lauré]]<ref>{{cite web |last1= |first1= |title=Maurice Lauré |url=http://data.bnf.fr/ark:/12148/cb11911301g |website=data.bnf.fr |publisher=Bibliothèque nationale de France |access-date=8 July 2023 |language=fr |date=}}</ref> was a French civil servant. He is primarily known for creating the ''taxe sur la valeur ajoutée'' (TVA in [[French language|French]], otherwise known as [[value added tax]] (VAT) in [[English language|English]]). |
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Originally an [[engineer]] of the [[École Polytechnique]] with the [[Postes, télégraphes et téléphones (France)|French postal and telephone service]] (PTT), he joined the French tax inspectorate after World War II. In 1952, he became |
Originally an [[engineer]] of the [[École Polytechnique]] with the [[Postes, télégraphes et téléphones (France)|French postal and telephone service]] (PTT), he joined the French tax inspectorate after World War II. In 1952, he became deputy director of the new tax authority, the ''Direction générale des impôts'', which he had helped to create. |
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In 1954, he invented an [[indirect tax]] on consumption which became the TVA. His idea was quickly adopted because it forced taxpayers at all levels in the production process to administer and account for the tax themselves, rather than putting the burden only on retailers or requiring assessment by the tax authorities. |
In 1954, he invented an [[indirect tax]] on consumption which became the TVA. His idea was quickly adopted because it forced taxpayers at all levels in the production process to administer and account for the tax themselves, rather than putting the burden only on retailers or requiring assessment by the tax authorities. |
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Revision as of 22:13, 31 December 2023
 | This article needs additional citations for verification. (July 2023) |
Maurice Lauré | |
|---|---|
| Born | 24 November 1917 |
| Died | 20 April 2001 (aged 83) |
| Nationality | French |
| Known for | value added tax |
Maurice Lauré (24 November 1917 – 20 April 2001)*Maurice Lauré[1] was a French civil servant. He is primarily known for creating the taxe sur la valeur ajoutée (TVA in French, otherwise known as value added tax (VAT) in English).
Originally an engineer of the École Polytechnique with the French postal and telephone service (PTT), he joined the French tax inspectorate after World War II. In 1952, he became deputy director of the new tax authority, the Direction générale des impôts, which he had helped to create.
In 1954, he invented an indirect tax on consumption which became the TVA. His idea was quickly adopted because it forced taxpayers at all levels in the production process to administer and account for the tax themselves, rather than putting the burden only on retailers or requiring assessment by the tax authorities.
He later joined the board of several private sector companies, including Société Générale (the bank) and Nouvelles Galeries (a retailer).
His name is associated to the fr:Taxe Lauré which is a tax on import goods from countries having an unfair advantage about salaries and working conditions.
References
- ^ "Maurice Lauré". data.bnf.fr (in French). Bibliothèque nationale de France. Retrieved 8 July 2023.
