2026
CLM-FIRST-VALUE-ADDED-TAX= 1954CONSTRUCTIONFrench fiscal records.Evidence quality: PAPER · Source: Wikipedia — Value-added tax — First value-added tax ↗
SOURCE CONFIRMED
Limits RegistryPUBLIC RECORDLimits RegistryPUBLIC RECORDLimits RegistryPUBLIC RECORD
Limits RegistryFrench tax official Maurice Lauré implemented the first modern value-added tax on 10 April 1954 in France's Ivory Coast colony; judging it a success, France introduced it domestically in 1958. VAT is now used by more than 170 countries.
The question, scope, and sources behind this Registry record.
French tax official Maurice Lauré implemented the first modern value-added tax on 10 April 1954 in France's Ivory Coast colony; judging it a success, France introduced it domestically in 1958. VAT is now used by more than 170 countries.
The year in which a modern value-added tax was first put into effect.
Change a parameter to stress-test whether a proposed result is still inside the published specification. This is an audit aid, not a proof checker.
This record has no editable parameters. Read the formal question and assumptions before challenging it.
Current frontiers derived from accepted Claims.
An observed or demonstrated result; no opposing bound is implied.
The frontier is not sacred
Most progress starts with a disagreement that survives contact with evidence. If you can push the known lower bound up or pull the upper bound down, show us the work.
≥ when you have shown that at least this value is achievable.≤ when you have shown that anything above this value is impossible.No vibes. State the value, define the scope, and link the paper, proof, code, or reproduction that lets another person check it. Editors review every challenge before the public record changes.
Challenge this recordAssertions tied to evidence, attribution, and review.
The frontier as it changed over time.
Only accepted Claims matching the current specification contribute to the displayed bounds. Strict inequalities remain open; contradictory Claims require editorial review.
Permanent ID limitsregistry.com/limits/LR-FIRST-VALUE-ADDED-TAX
No active verified bounties are linked to this Limit.
View verified bounty tracker ↗No accepted machine-checked reproductions are recorded for this Limit.
Limits Registry. LR-FIRST-VALUE-ADDED-TAX. First value-added tax. 2026.