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Maurice LaurMaurice Laur (died 20 April 2001) is primarily known for creating the taxe sur la valeur ajoute (TVA in French, otherwise known as value added tax (VAT) in English) in 1954. Originally an engineer with the French postal and telephone service (PTT), he joined the French tax inspectorate after the World War II. In 1952, he became joint director of the new tax authority, the Direction gnrale des impts, 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 Socit Gnrale (the bank) and Nouvelles Galeries (a retailer). He was a member of the French RPR political party. Laur, Maurice
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