A value added tax (VAT) is a form of consumption tax. From the perspective of the buyer, it is a tax on the purchase price. From that of the seller, it is a tax only on the "value added" to a product, material or service, from an accounting point of view, by this stage of its manufacture or distribution. The manufacturer remits to the government the difference between these two amounts, and retains the rest for themselves to offset the taxes they had previously paid on the inputs.

The "value added" to a product by a business is the sale price charged to its customer, minus the cost of materials and other taxable inputs. A VAT is like a sales tax in that ultimately only the end consumer is taxed. It differs from the sales tax in that, with the latter, the tax is collected and remitted to the government only once, at the point of purchase by the end consumer. With the VAT, collections, remittances to the government, and credits for taxes already paid occur each time a business in the supply chain purchases products.

Maurice Lauré, Joint Director of the French Tax Authority, the ''Direction générale des impôts'', was first to introduce VAT on April 10, 1954, although German industrialist Dr. Wilhelm von Siemens proposed the concept in 1918. Initially directed at large businesses, it was extended over time to include all business sectors. In France, it is the most important source of state finance, accounting for nearly 50% of state revenues.

Personal end-consumers of products and services cannot recover VAT on purchases, but businesses are able to recover VAT (input tax) on the products and services that they buy in order to produce further goods or services that will be sold to yet another business in the supply chain or directly to a final consumer. In this way, the total tax levied at each stage in the economic chain of supply is a constant fraction of the value added by a business to its products, and most of the cost of collecting the tax is borne by business, rather than by the state. Value Added Taxes were introduced in part because they create stronger incentives to collect than a sales tax does. Both types of consumption tax create an incentive by end consumers to avoid or evade the tax, but the sales tax offers the buyer a mechanism to avoid or evade the tax—persuade the seller that he (the buyer) is not really an end consumer, and therefore the seller is not legally required to collect it. The burden of determining whether the buyer's motivation is to consume or re-sell is on the seller, but the seller has no direct economic incentive to collect it. The VAT approach gives sellers a direct financial stake in collecting the tax, and eliminates the problematic decision by the seller about whether the buyer is or is not an end consumer.

Comparison with a sales tax

Value added tax (VAT) in theory avoids the cascade effect of sales tax by taxing only the ''value added'' at each stage of production. For this reason, throughout the world, VAT has been gaining favour over traditional sales taxes. In principle, VAT applies to all provisions of goods and services. VAT is assessed and collected on the value of goods or services that have been provided every time there is a transaction (sale/purchase). The seller charges VAT to the buyer, and the seller pays this VAT to the government. If, however, the purchaser is not an end user, but the goods or services purchased are costs to its business, the tax it has paid for such purchases can be deducted from the tax it charges to its customers. The government only receives the difference; in other words, it is paid tax on the gross margin of each transaction, by each participant in the sales chain.

In many developing countries such as India, sales tax/VAT are key revenue sources as high unemployment and low per capita income render other income sources inadequate. However, there is strong opposition to this by many sub-national governments as it leads to an overall reduction in the revenue they collect as well as a loss of some autonomy.

In theory sales tax is normally charged on end users (consumers). The VAT mechanism means that the end-user tax is the same as it would be with a sales tax. The main difference is the extra accounting required by those in the middle of the supply chain; this disadvantage of VAT is balanced by application of the same tax to each member of the production chain regardless of its position in it and the position of its customers, reducing the effort required to check and certify their status. When the VAT system has few, if any, exemptions such as with GST in New Zealand, payment of VAT is even simpler.

A general economic idea is that if sales taxes exceed 10%, people start engaging in widespread tax evading activity (like buying over the Internet, pretending to be a business, buying at wholesale, buying products through an employer etc.) On the other hand, total VAT rates can rise above 10% without widespread evasion because of the novel collection mechanism. However, because of its particular mechanism of collection, VAT becomes quite easily the target of specific frauds like carousel fraud, which can be very expensive in terms of loss of tax incomes for states.

Principle of VAT

The standard way to implement a VAT involves assuming a business owes some percentage on the price of the product minus all taxes previously paid on the good. If VAT rates were 10%, an orange juice maker would pay 10% of the £5 per liter.

Basis for VATs

By the method of collection, VAT can be accounts-based or invoice-based. Under the invoice method of collection, each seller charges VAT rate on his output and passes the buyer a special invoice that indicates the amount of tax charged. Buyers who are subject to VAT on their own sales (output tax), consider the tax on the purchase invoices as input tax and can deduct the sum from their own VAT liability. The difference between output tax and input tax is paid to the government (or a refund is claimed, in the case of negative liability). Under the accounts based method, no such specific invoices are used. Instead, the tax is calculated on the value added, measured as a difference between revenues and allowable purchases. Most countries today use the invoice method, the only exception being Japan, which uses the accounts method.

By the timing of collection, VAT (as well as accounting in general) can be either accrual or cash based. Cash basis accounting is a very simple form of accounting. When a payment is received for the sale of goods or services, a deposit is made, and the revenue is recorded as of the date of the receipt of funds — no matter when the sale had been made. Cheques are written when funds are available to pay bills, and the expense is recorded as of the cheque date — regardless of when the expense had been incurred. The primary focus is on the amount of cash in the bank, and the secondary focus is on making sure all bills are paid. Little effort is made to match revenues to the time period in which they are earned, or to match expenses to the time period in which they are incurred. Accrual basis accounting matches revenues to the time period in which they are earned and matches expenses to the time period in which they are incurred. While it is more complex than cash basis accounting, it provides much more information about your business. The accrual basis allows you to track receivables (amounts due from customers on credit sales) and payables (amounts due to vendors on credit purchases). The accrual basis allows you to match revenues to the expenses incurred in earning them, giving you more meaningful financial reports.

Example

Consider the manufacture and sale of any item, which in this case we will call a widget. In what follows, the term "gross margin" is used rather than "profit". Profit is only what is left after paying other costs, such as rent and personnel.

Without any tax

A widget manufacturer spends 1.00 on raw materials and uses them to make a widget.

The widget is sold wholesale to a widget retailer for 1.20, making a gross margin of 0.20

The widget retailer then sells the widget to a widget consumer for 1.50, making a gross margin of 0.30

With a North American (Canadian provincial and U.S. state) sales tax

With a 10% sales tax:

The manufacturer pays $1.00 for the raw materials, certifying it is not a final consumer.

The manufacturer charges the retailer $1.20, checking that the retailer is not a consumer, leaving the same gross margin of $0.20.

The retailer charges the consumer $1.50 + ($1.50 x 10%) = $1.65 and pays the government $0.15, leaving the gross margin of $0.30.

So the consumer has paid 10% ($0.15) extra, compared to the no taxation scheme, and the government has collected this amount in taxation. The retailers have not paid any tax directly (it is the consumer who has paid the tax), but the retailer has to do the paperwork in order to correctly pass on to the government the sales tax it has collected. Suppliers and manufacturers only have the administrative burden of supplying correct certifications, and checking that their customers (retailers) aren't consumers.

This is, of course, all theory. In practice a retailer specializes in sales to consumers. Retailers tend to sell a large variety of products and have enough on hand for their trade until the next supply shipment comes in, but not enough on hand, for example, to sell 100,000 widgets to one customer. In another example, for clarification, a consumer cannot wander into a grocery store and make a point-of-sale purchase for 10,000 rolls of toilet paper. On the other hand, there is nothing to prevent a nonconsumer from avoiding tax at "retail" establishments that cater to both consumers and non-end-users. However the burden is on the non-end-users to provide the business license, exemption certificate, etc., necessary for exemption from sales taxes ordinarily collected by the retail establishment. A large exception to this state of affairs which is growing exponentially is online sales. Typically if the online retail firm has no "presence" in the state where the merchandise will be delivered, no obligation is imposed upon the retailer to collect sales taxes from "out-of-state" purchasers. Generally, state law requires that the purchaser report such purchases to the state taxing authority and pay the sales tax. It is fair to say that many citizens are unaware of this obligation and that states make little effort to raise that awareness or provide a reasonably easy way of complying with the obligation.

With a value added tax

With a 10% VAT:

The manufacturer pays $1.10 ($1 + ($1 x 10%)) for the raw materials, and the seller of the raw materials pays the government $0.10.

The manufacturer charges the retailer $1.32 ($1.20 + ($1.20 x 10%)) and pays the government $0.02 ($0.12 ''minus'' $0.10), leaving the same gross margin of $0.20. ($1.32 - $0.02 - $1.10 = $0.20)

The retailer charges the consumer $1.65 ($1.50 + ($1.50 x 10%)) and pays the government $0.03 ($0.15 ''minus'' $0.12), leaving the same gross margin of $0.30 ($1.65 - $0.03 - $1.32 = $0.30).

The manufacturer and retailer realize less gross margin from a percentage perspective.

With VAT, the consumer has paid, and the government received, the same as with sales tax. The businesses have not incurred any tax themselves. Their obligation is limited to assuming the necessary paperwork in order to pass on to the government the difference between what they collect in VAT (output tax, an 11th of their sales) and what they spend in VAT (input VAT, an 11th of their expenditure on goods and services subject to VAT). However they are freed from any obligation to request certifications from purchasers who are not end users, and of providing such certifications to their suppliers.

The advantage of the VAT system over the sales tax system is that under sales tax, the seller has no incentive to disbelieve a purchaser who says it is not a final user. That is to say the payer of the tax has no incentive to collect the tax. Under VAT, all sellers collect tax and pay it to the government. A purchaser has an incentive to deduct input VAT, but must prove it has the right to do so, which is usually achieved by holding an invoice quoting the VAT paid on the purchase, and indicating the VAT registration number of the supplier.

There are no problems with online sales from businesses located within the country under a national VAT system . All buyers pay VAT and if the buyer is a company, they deduct the VAT. A company can buy consumer items they need in small quantities, like coffee and toilet paper, in a shop without certifying they are not a consumer.

Limitations to example and VAT

In the above example, we assumed that the same number of widgets were made and sold both before and after the introduction of the tax. This is not true in real life.

The fundamentals of supply and demand suggest that any tax raises the cost of transaction for ''someone'', whether it is the seller or purchaser. In raising the cost, either the demand curve shifts leftward, or the supply curve shifts upward. The two are functionally equivalent. Consequently, the quantity of a good purchased decreases, and/or the price for which it is sold increases.

This shift in supply and demand is not incorporated into the above example, for simplicity and because these effects are different for every type of good. The above example assumes the tax is ''non-distortionary''.

A VAT, like most taxes, distorts what would have happened without it. Because the price for ''someone'' rises, the quantity of goods traded decreases. Correspondingly, some people are ''worse'' off by ''more'' than the government is made ''better'' off by tax income. That is, more is lost due to supply and demand shifts than is gained in tax. This is known as a deadweight loss. The income lost by the economy is greater than the government's income; the tax is inefficient. The entire amount of the government's income (the tax revenue) may not be a deadweight drag, if the tax revenue is used for productive spending or has positive externalities - in other words, governments may do more than simply ''consume'' the tax income. While distortions occur, consumption taxes like VAT are often considered superior because they distort incentives to invest, save and work ''less'' than most other types of taxation - in other words, a VAT discourages consumption rather than production.

In the above diagram,

Deadweight loss: the area of the triangle formed by the tax income box, the original supply curve, and the demand curve

Governments tax income: the grey rectangle that says "tax revenue"

Total consumer surplus after the shift: the green area

Total producer surplus after the shift: the yellow area

Criticisms

The "value-added tax" has been criticized as the burden of it relies on personal end-consumers of products. Some critics consider it to be a regressive tax, meaning the poor pay more, as a percentage of their income, than the rich. Defenders argue that excising taxation through income is an arbitrary standard, and that the value-added tax is in fact a proportional tax in that people with higher income pay more at the same rate that they consume more. The effective progressiveness or regressiveness of a VAT system can also be affected when different classes of goods are taxed at different rates. To maintain the progressive nature of total taxes on individuals, countries implementing VAT have reduced income tax on lower income-earners, as well as instituted direct transfer payments to lower-income groups, resulting in lower tax burdens on the poor.

Revenues from a value added tax are frequently lower than expected because they are difficult and costly to administer and collect. In many countries, however, where collection of personal income taxes and corporate profit taxes has been historically weak, VAT collection has been more successful than other types of taxes. VAT has become more important in many jurisdictions as tariff levels have fallen worldwide due to trade liberalization, as VAT has essentially replaced lost tariff revenues. Whether the costs and distortions of value added taxes are lower than the economic inefficiencies and enforcement issues (e.g. smuggling) from high import tariffs is debated, but theory suggests value added taxes are far more efficient.

Certain industries (small-scale services, for example) tend to have more VAT avoidance, particularly where cash transactions predominate, and VAT may be criticized for encouraging this. From the perspective of government, however, VAT may be preferable because it captures at least some of the value-added. For example, a carpenter may offer to provide services ''for cash'' (i.e. without a receipt, and without VAT) to a homeowner, who usually cannot claim input VAT back. The homeowner will hence bear lower costs and the carpenter may be able to avoid other taxes (profit or payroll taxes). The government, however, may still receive VAT for various other inputs (lumber, paint, gasoline, tools, etc.) sold to the carpenter, who would be unable to reclaim the VAT on these inputs (unless of course the carpenter also has at least some jobs done with receipt, and claims all purchased inputs to go to those jobs). While the total tax receipts may be lower ''compared to full compliance,'' it may not be lower than under other feasible taxation systems.

Because exports are generally zero-rated (and VAT refunded or offset against other taxes), this is often where VAT fraud occurs. In Europe, the main source of problems is called carousel fraud. Large quantities of valuable goods (often microchips or mobile phones) are transported from one member state to another. During these transactions, some companies owe VAT, others acquire a right to reclaim VAT. The first companies, called 'missing traders' go bankrupt without paying. The second group of companies can 'pump' money straight out of the national treasuries. This kind of fraud originated in the 1970s in the Benelux-countries. Today, the British treasury is a large victim. There are also similar fraud possibilities inside a country. To avoid this, in some countries like Sweden, the major owner of a limited company is personally responsible for taxes. This is circumvented by having an unemployed person without assets as the formal owner.

VAT systems

European Union

The European Union Value Added Tax (EU VAT) is a value added tax encompassing member states in the European Union Value Added Tax Area. Joining in this is compulsory for member states of the European Union. As a consumption tax, the EU VAT taxes the consumption of goods and services in the EU VAT area. The EU VAT's key issue asks where the supply and consumption occurs thereby determining which member state will collect the VAT and which VAT rate will be charged.

Each Member State's national VAT legislation must comply with the provisions of EU VAT law as set out in Directive 2006/112/EC. This Directive sets out the basic framework for EU VAT, but does allow Member States some degree of flexibility in implementation of VAT legislation. For example different rates of VAT are allowed in different EU member states. However Directive 2006/112 requires Member states to have a minimum standard rate of VAT of 15% and one or two reduced rates not to be below 5%. Some Member States have a 0% VAT rate on certain supplies- these Member States would have agreed this as part of their EU Accession Treaty (for example, newspapers and certain magazines in Belgium). The current maximum rate in operation in the EU is 25%, though member states are free to set higher rates.

VAT that is charged by a business and paid by its customers is known as "output VAT" (that is, VAT on its output supplies). VAT that is paid by a business to other businesses on the supplies that it receives is known as "input VAT" (that is, VAT on its input supplies). A business is generally able to recover input VAT to the extent that the input VAT is attributable to (that is, used to make) its taxable outputs. Input VAT is recovered by setting it against the output VAT for which the business is required to account to the government, or, if there is an excess, by claiming a repayment from the government.

The VAT Directive (prior to 1 January 2007 referred to as the Sixth VAT Directive) requires certain goods and services to be exempt from VAT (for example, postal services, medical care, lending, insurance, betting), and certain other goods and services to be exempt from VAT but subject to the ability of an EU member state to opt to charge VAT on those supplies (such as land and certain financial services). Input VAT that is attributable to exempt supplies is not recoverable, although a business can increase its prices so the customer effectively bears the cost of the 'sticking' VAT (the effective rate will be lower than the headline rate and depend on the balance between previously taxed input and labour at the exempt stage).

The Nordic countries

MOMS (, formerly ''meromsætningsafgift''), (bokmål) or ''meirverdiavgift'' (nynorsk) (abbreviated ''MVA''), (earlier ''mervärdesomsättningsskatt''), (abbreviated ''VSK''), (abbreviated ''MVG'') or Finnish: ''arvonlisävero'' (abbreviated ''ALV'') are the Nordic terms for VAT. Like other countries' sales and VAT taxes, it is an indirect tax.

In Denmark, VAT is generally applied at one rate, and with few exceptions is not split into two or more rates as in other countries (e.g. Germany), where reduced rates apply to essential goods such as foodstuffs. The current standard rate of VAT in Denmark is 25%. That makes Denmark one of the countries with the highest value added tax, alongside Norway and Sweden. A number of services have reduced VAT, for instance public transportation of private persons, health care services, publishing newspapers, rent of premises (the lessor can, though, voluntarily register as VAT payer, except for residential premises), and travel agency operations.

In Finland, the standard rate of VAT is 23% as of 1 July 2010 (raised from previous 22%), along with all other VAT rates, excluding the zero rate. In addition, two reduced rates are in use: 13% (reduced in October 2009 from 17% to 12% for non-restaurant food, increased to 13% from July 2010, also encompasses restaurant food from July 2010), which is applied on food and animal feed, and 9%, (increased from 8% July 2010) which is applied on passenger transportation services, cinema performances, physical exercise services, books, pharmaceuticals, entrance fees to commercial cultural and entertainment events and facilities. Supplies of some goods and services are exempt under the conditions defined in the Finnish VAT Act: hospital and medical care; social welfare services; educational, financial and insurance services; lotteries and money games; transactions concerning bank notes and coins used as legal tender; real property including building land; certain transactions carried out by blind persons and interpretation services for deaf persons. The seller of these tax-exempt services or goods is not subject to VAT and does not pay tax on sales. Such sellers therefore may not deduct VAT included in the purchase prices of his inputs.

In Iceland, VAT is split into two levels: 25.5% for most goods and services but 7% for certain goods and services. The 7% level is applied for hotel and guesthouse stays, licence fees for radio stations (namely RÚV), newspapers and magazines, books; hot water, electricity and oil for heating houses, food for human consumption (but not alcoholic beverages), access to toll roads and music.

In Norway, VAT is split into three levels: 25% general rate, 14% on foodstuffs and 8% on on the supply of passenger transport services and the procurement of such services, on the letting of hotel rooms and holiday homes, and on transport services regarding the ferrying of vehicles as part of the domestic road network. The same rate applies to cinema tickets and to the television license. Financial services, health services, social services and educational services are all outside the scope of the VAT Act. Newspapers, books and periodicals are zero-rated. Svalbard has no VAT because of a clause in the Svalbard Treaty.

In Sweden, VAT is split into three levels: 25% for most goods and services including restaurants bills, 12% for foods (incl. bring home from restaurants) and hotel stays (but breakfast at 25%) and 6% for printed matter, cultural services, and transport of private persons. Some services are not taxable for example education of children and adults if public utility, and health and dental care, but education is taxable at 25% in case of courses for adults at a private school. Dance events (for the guests) have 25%, concerts and stage shows have 6%, and some types of cultural events have 0%.

MOMS replaced OMS (Danish "''omsætningsafgift''", Swedish "''omsättningsskatt''") in 1967, which was a tax applied exclusively for retailers.

{|class="toccolours" border="1" cellpadding="4" cellspacing="0" style="border-collapse: collapse; margin:1 auto;" |- style="text-align: Center;" |Year |Tax level (Denmark) |Name 19629%OMS 196710%MOMS 196812.5%MOMS 197015%MOMS 197718%MOMS 197820.25%MOMS 198022%MOMS 199225%MOMS |}

India

VAT was introduced into the Indian taxation system from 1 April 2005. Of the 28 Indian states, eight did not introduce VAT. Haryana had already adopted it on 1 April 2004.

OECD (2008, 112-13) approvingly cites Chanchal Kumar Sharma (2005) to answer why it has proved so difficult to implement a federal VAT in India. The book says:

"Although the implementation of broad-base federal VAT system has been considered as the most desirable consumption tax for India since the early 1990s, such a reform would involve serious problems for the finances of regional governments. In addition, implementing VAT in India in context of current economic reforms would have paradoxical dimensions for Indian federalism. On one hand economic reforms have led to decentralization of expenditure responsibilities, which in turn demands more decentralization of revenue raising power if fiscal accountability is to be maintained. On the other hand, implementing VAT (to make India a single integrated market) would lead to revenue losses for the States and reduce their autonomy indicating greater centralization" (Sharma, 2005, as quoted in OECD, 2008, 112-13) Google Books

Chanchal Kumar Sharma (2005:929) asserts: "political compulsions have led the government to propose an imperfect model of VAT" 'Indian VAT system is imperfect' to the extent it 'goes against the basic premise of VAT'. India seems to have an 'essenceless VAT' because the very reasons for which VAT receives academic support have been disregarded by the VAT-Indian Style, namely: removal of the distortions in movement of goods across states; Uniformity in tax structure. Chanchal Kumar Sharma (2005:929) clearly states, "Local or state level taxes like octroi, entry tax, lease tax, workers contract tax, entertainment tax and luxury tax are not integrated into the new regime, which goes against the basic premise of VAT, which is to have uniformity in the tax structure. The fact that no tax credit will be allowed for inter-state trade seriously undermines the basic benefit of enforcing a VAT system, namely the removal of the distortions in movement of goods across the states."

"Even the most essential prerequisite for success of VAT i.e. elimination of [Central sales tax (CST)] has been deferred. CST is levied on basis of origin and collected by the exporting state; the consumers of the importing state bear its incidence. CST creates tax barriers to integrate the Indian market and leads to cascading impact on cost of production. Further, the denial of input tax credit on inter-state sales and inter state transfers would affect free flow of goods." (Sharma,2005:922)

The greatest challenge in India, asserts Sharma (2005) is to design a sales tax system that will provide autonomy to subnational levels to fix tax rate, without compromising efficiency or creating enforcement problems.

The Andhra Pradesh experience

In the Indian state of Andhra Pradesh, the Andhra Pradesh Value Added Tax Act, 2005 came into force on 1 April 2005 and contains six schedules. Schedule I contains goods generally exempted from tax. Schedule II deals with zero rated transactions like exports. Schedule III contains goods taxable at 1%, namely jewellery made from bullion and precious stones. Goods taxable at 4% are listed under Schedule IV. The majority of foodgrains and goods of national importance, like iron and steel, are listed under this head. Schedule V deals with Standard Rate Goods, taxable at 14.5%. All goods that are not listed elsewhere in the Act fall under this head. The VI Schedule contains goods taxed at special rates, such as some liquor and petroleum products.

The Act prescribes threshold limits for VAT registration - dealers with a taxable turnover of over Rs.40.00 lacs, in a tax period of 12 months, are mandatorily registered as VAT dealers. Dealers with a taxable turnover, in a tax period of 12 months, between Rs.5.00 to 40.00 lacs are registered as Turnover Tax (TOT) dealers. While the former category of dealers are eligible for input tax credit, the latter category of dealers are not. A VAT dealer pays tax at the rate specified in the Schedules. The sales of a TOT dealer are all taxable at 1%. A VAT dealer has to file a monthly return disclosing purchases and sales. A TOT dealer has to file a quarterly return disclosing only sale turnovers. While a VAT dealer can buy goods for business from anywhere in the country, a TOT dealer is barred from buying outside the State of A.P.

The Act appears to be the most liberal VAT law in India. It has simplified the registration procedures and provides for across the board input tax credit (with a few exceptions) for business transactions. A unique feature of registration in Andhra Pradesh is the facility of voluntary VAT registration and input tax credit for start-ups.

The act not only provides for tax refunds for exporters (refund of tax paid on inputs used in the manufacture of goods exported) but also provides for refund of tax in cases where the inputs are taxed at 12.5% and outputs are taxed at 4%.

Gulf Cooperation Council

Increased growth and pressure on the GCC's governments to provide infrastructure to support growing urban centers, the Member States of the Persian Gulf Cooperation Treaty, which together make up the Gulf Cooperation Council (GCC), have felt the need to introduce a tax system in the region.

In particular, the United Arab Emirates (UAE) has clarified that government officials are studying the situation and considering implementation of a Value Added Tax.

===Mexico=== Value added tax (, IVA) is a tax applied in Mexico and other countries of Latin America. In Chile it is also called ''Impuesto al Valor Agregado'' and in Peru it is called ''Impuesto General a las Ventas'' or ''IGV''.

Prior to the IVA, a sales tax () had been applied in Mexico. In September 1966, the first attempt to apply the IVA took place when revenue experts declared that the IVA should be a modern equivalent of the sales tax as it occurred in France. At the convention of the Inter-American Center of Revenue Administrators in April and May 1967, the Mexican representation declared that the application of a value added tax would not be possible in Mexico at the time. In November 1967, other experts declared that although this is one of the most equitable indirect taxes, its application in Mexico could not take place.

In response to these statements, direct sampling of members in the private sector took place as well as field trips to European countries where this tax was applied or soon to be applied. In 1969, the first attempt to substitute the mercantile-revenue tax for the value added tax took place. On December 29, 1978 the Federal government published the official application of the tax beginning on January 1, 1980 in the Official Journal of the Federation.

As of 2010, the general VAT rate is 16%. This rate is applied all over Mexico except for bordering regions ( i.e. the United States border, or Belize and Guatemala), where the rate is 11%. The main exemptions are for books, food, and medicines on a 0% basis. Also some services are exempt like a doctor's medical attention.

New Zealand

The goods and services tax (GST) is a value added tax that was introduced in New Zealand in 1986, currently levied 15%. It is notable for exempting few items from the tax. Before the increase on 1 October 2010, GST was fixed at 12.5%.

Australia

Goods and Services Tax (GST) is a Value Added Tax introduced in Australia in 2000, which is collected by seven State and Territory Governments. The revenue is then redistributed to the states and territories via the Commonwealth Grants Commission process. In essence, this is Australia's program of Horizontal Fiscal Equalisation. The Australian Constitution restricts the ability of individual States to collect excises or sales taxes. Whilst the rate is currently set at 10%, there are many domestically consumed items that are effectively zero-rated (GST-free) such as fresh food, education, and health services, as well as exemptions for Government charges and fees that are themselves in the nature of taxes.

Canada

Goods and Services Tax (GST) is a Value Added Tax introduced by the Federal Government in 1991 at a rate of 7%, later reduced to the current rate of 5%. A Harmonized Sales Tax (combined GST and provincial sales tax) is collected in New Brunswick, Newfoundland (13%), Nova Scotia (15%), Ontario (13%) and British Columbia (12%). Advertised prices for goods generally do not include taxes; instead, tax is calculated at the cash register. Basic groceries, prescription drugs, inward/outbound transportation and medical devices are exempt.

United States

Most states have a retail sales tax charged to the end buyer only. Unlike in the VAT, wholesale sales and sales of raw materials or unfinished goods are not taxed. A common misconception is that sales to businesses are untaxed. Sales to businesses ''are'' taxed if the business (or its workers) are the end users of a consumer good.

State sales taxes range from 0%-13% and municipalities often add an additional tax in the form of a local sales tax. In most stores, the price tags and/or advertised prices do not include the taxes, and the taxes are added at the cash register before the customer pays. The states of Delaware, Montana, New Hampshire and Oregon do not have a sales tax. Alaska also has no sales tax, but it may be imposed locally. Some states levy sales tax on intangible services (labor, shipping, etc.), while others do not. In many states, a use tax is imposed where either no or a lower out-of-state sales tax was collected. This includes goods purchased or shipped from another state (unless an equal or higher tax was collected there). Most often, no sales tax is collected on goods shipped from one state to another, even if both states have a sales tax, unless the business also has a physical presence in the consumer's state. (Legal definitions vary on what exactly "physical presence" means.) Use tax is often ignored by consumers, and rarely enforced by the states. Sales and use taxes are a key difference between taxes levied on goods throughout most of the United States, and the value added tax system in other countries.

The state of Michigan used a form of VAT known as the "Single Business Tax" (SBT) as its form of general business taxation. It is the only state in the United States to have used a VAT. When it was adopted in 1975, it replaced seven business taxes, including a corporate income tax. On August 9, 2006, the Michigan Legislature approved voter-initiated legislation to repeal the Single Business Tax, which was replaced by the Michigan Business Tax on January 1, 2008.

The state of Hawaii has a 4% General Excise Tax (GET) that is charged on the gross income of any business entity generating income within the State of Hawaii. The State allows businesses to optionally pass on their tax burden by charging their customers a quasi sales tax rate of 4.166%. The total tax burden on each item sold is more than the 4.166% charged at the register since GET was charged earlier up the sales chain (such as manufacturers and wholesalers), making the GET less transparent than a retail sales tax.

In October 2009, then-House Speaker Nancy Pelosi stated that a new, national VAT was "on the table" to help the federal government garner needed revenues. After her speech, the Americans for Tax Reform group urged the public to contact their members of Congress to oppose this potential measure. President Barack Obama was reported to be open to a national VAT. One day later, US Treasury Secretary Tim Geithner stated that President Obama does not support a VAT for the US.

Robert J. Samuelson has estimated that a VAT would need to be about 16% because, although an 8% VAT would theoretically suffice, there would be huge pressures to exempt groceries, rent and housing, health care, education, and charitable groups.

Tax rates

EU countries

{|class="wikitable sortable" |- ! Country ! Standard rate ! Reduced rate ! class="unsortable" |Abbr. ! class="unsortable" | Name |- | | % | % or 10% | MwSt./USt. | Mehrwertsteuer/Umsatzsteuer |- | | % | % or 6% or 0% in some cases | BTW TVA MWSt | Belasting over de toegevoegde waarde Taxe sur la Valeur Ajoutée Mehrwertsteuer |- | | % | % or 0% | ДДС | Данък добавена стойност |- | | % | % (8% for taxi and bus transportation) | ΦΠΑ | Φόρος Προστιθέμενης Αξίας |- | | % | % | DPH | Daň z přidané hodnoty |- | | % | 0% | moms | Meromsætningsafgift |- | | % | % | km | käibemaks |- | | % | % or 9% | ALVMoms | Arvonlisävero (Finnish)Mervärdesskatt (Swedish) |- | | % | % or 2.1% | TVA | Taxe sur la valeur ajoutée |- | | % (Helgoland 0%) | % or 0% (Helgoland always 0%) | MwSt./USt. | Mehrwertsteuer/Umsatzsteuer |- | | %(16% on Aegean islands) | % (6.5% for hotels and pharmacies)(8% and 4% on Aegean islands) | ΦΠΑ | Φόρος Προστιθέμενης Αξίας |- | | % | % or 5% | ÁFA | Általános forgalmi adó |- | | % | % or 9.0% or 4.8% or 0% | CBLVAT | Cáin Bhreisluacha (Irish)Value Added Tax (English) |- | | % | % or 4% | IVA | Imposta sul Valore Aggiunto |- | | % | % or 0% | PVN | Pievienotās vērtības nodoklis |- | | % | % or 5% | PVM | Pridėtinės vertės mokestis |- | | % | % or 9% or 6% or 3% | TVA | Taxe sur la Valeur Ajoutée |- | | % | % or 0% | VAT | Taxxa tal-Valur Miżjud |- | | % | % or 0% | BTW | Belasting over de toegevoegde waarde |- | | % | % or 5% or 0% | PTU/VAT | Podatek od towarów i usług |- | | %15% in Madeira and Azores (Minimum 70% of mainland rate) | % or 6%8% or 4% in Madeira and Azores (Minimum 70% of mainland rate) | IVA | Imposto sobre o Valor Acrescentado |- | | % | % or 5% for first time buyers of new homes under special conditions | TVA | Taxa pe valoarea adăugată |- | | % | % or 6% | DPH | Daň z pridanej hodnoty |- | | % | % | DDV | Davek na dodano vrednost |- | | %5% in Canary Islands | % or 4%2% or 0% in Canary Islands | IVAIGIC | Impuesto sobre el Valor AñadidoImpuesto General Indirecto Canario |- | | % | % or 6% | Moms | Mervärdesskatt |- | | % | % or 0% | VAT | Value Added Tax |}

Non-EU countries

! Country	! Standard rate	! Reduced rate	Local name
	20%	0%	TVSH = ''Tatimi mbi Vlerën e Shtuar''
	4.5%	1%	IVA = ''Impost sobre el Valor Afegit''
	18%	10.5% or 0%	ƏDV = ''Əlavə dəyər vergisi''
	21%	10.5% or 0%	IVA = ''Impuesto al Valor Agregado''
	20%	0%	''AAH = Avelac’vaç aržek’i hark'' ԱԱՀ = Ավելացված արժեքի հարկ
	10%	0%
	20%		ПДВ = ''Падатак на дададзеную вартасьць''
	17.5%		VAT = Value Added Tax
	17%	0%	PDV = ''Porez na dodanu vrijednost''
	12% + 25% + 5%	0%	*IPI - 12% = ''Imposto sobre produtos industrializados (Tax over industrialized products) - Federal Tax'' ICMS - 25% = ''Imposto sobre circulação e serviços (Tax over commercialization and services) - State Tax'' ISS - 5% = ''Imposto sobre serviço de qualquer natureza (Tax over any service) - City tax'' ''*IPI = Imposto sobre produtos industrializados (Tax over industrialized products) can reach 60% over imported products.''
	13%		IVA = ''Impuesto al Valor Agregado''
	5% GST+0%-10%PST(HST)		GST = ''Goods and Services Tax (Canada)
	19%		IVA = ''Impuesto al Valor Agregado''
	16%		IVA = ''Impuesto al Valor Agregado''
	17%	13% for foods, printed matter, and households fuels; 6% or 3%	([[pinyin:''zēng zhí shuì'')
	23%	10% or 0%	PDV = ''Porez na dodanu vrijednost''
	16%	12% or 0%	ITBIS = ''Impuesto sobre Transferencia de Bienes Industrializados y Servicios''
	12%		IVA = ''Impuesto al Valor Agregado''
	10%		''VAT = Value Added Tax'' (الضريبة على القيمة المضافة)
	13%		IVA = ''Impuesto al Valor Agregado'' o "Impuesto a la Transferencia de Bienes Muebles y a la Prestación de Servicios"
	15%		''VAT = Value Added Tax''
	15%	0%	VAT = ''Value Added Tax''
	18%	0%	DGhG = ''Damatebuli Ghirebulebis gdasakhadi'' დღგ = დამატებული ღირებულების გადასახადი
	12%		IVA = ''Impuesto al Valor Agregado''
	16%	0%	VAT = ''Value Added Tax''
	3%		VAT = ''Value Added Tax'' (مالیات بر ارزش افزوده)
	25.5%		VSK, VASK = ''Virðisaukaskattur''
	13.5%	5%, 1%, or 0%	VAT = ''Valued Added Tax''
	10%	5%	PPN = ''Pajak Pertambahan Nilai''
		0% (fruits and vegetables, tourism services, diamonds, flights and apartments renting)	Ma'am = ''מס ערך מוסף''
	5%		Consumption tax = 消費税
	10%		VAT = 부가세(附加稅, ''Bugase'') = 부가가치세(附加價値稅, ''Bugagachise'')
	5%	0%	GST = ''Goods and Services Tax''
	16%		GST = ''Goods and Sales Tax''
	12%		ҚCҚ = ''Қосымша салық құны'' (Kazakh)НДС = ''Налог на добавленную стоимость'' (Russian)VAT = ''Value Added Tax''
	16%		TVSH = ''Tatimi mbi Vlerën e Shtuar''
	10%		TVA = ''Taxe sur la valeur ajoutée''
	7.6%	3.6% (lodging services) or 2.4%	MWST = ''Mehrwertsteuer''
	20%		''GST = Goods and Sales Tax'' (الضريبة على القيمة المضافة)
	20%	8%, 5% or 0%	TVA = ''Taxa pe Valoarea Adăugată''
	18%	5%	ДДВ = ''Данок на Додадена Вредност'', DDV = ''Danok na Dodadena Vrednost''
	10%		GST = ''Goods and Services Tax'' (Government Tax)
	16%	11%, 0%	IVA = ''Impuesto al Valor Agregado''
	17%		PDV = ''Porez na dodatu vrijednost''
	15%		VAT = ''Value Added Tax''
	13%	0%	VAT = ''Value Added Taxes''
	15%		GST = ''Goods and Services Tax''
	25%	14% or 8%	MVA = ''Merverdiavgift'' (bokmål) or ''meirverdiavgift'' (nynorsk) (informally ''moms'')
	14.5%		VAT = ''Value Added Tax''
	16%	1% or 0%	GST = ''General Sales Tax''
	7%		ITBMS = ''Impuesto de Transferencia de Bienes Muebles y Servicios''
	10%	5%	IVA= ''Impuesto al Valor Agregado''
	16%+2%		IGV - 16% = ''Impuesto General a la Ventas'' IPM - 2% ''Impuesto de Promocion Municipal''
			RVAT = ''Reformed Value Added Tax'', locally known as ''Karagdagang Buwis / Dungag nga Buhis''
	18%	10% or 0%	НДС = ''Налог на добавленную стоимость'', NDS = ''Nalog na dobavlennuyu stoimost’''
	17%		VAT = ''Value Added Tax''
	18%	8% or 0%	ПДВ = ''Порез на додату вредност'', PDV = ''Porez na dodatu vrednost''
	7%
	14%	0%	VAT = ''Valued Added Tax''
	12%	0%	VAT = ''Valued Added Tax'' has been in effect in Sri Lanka since 2001. On the 2001 budget, the rates have been revised to 12% and 0% from the previous 20%, 12% and 0%
	8%	3.8% (hotel sector) and 2.5% (foods, books, newspapers, medical supplies)	MWST = ''Mehrwertsteuer'', TVA = ''Taxe sur la valeur ajoutée'', IVA = ''Imposta sul valore aggiunto'', TPV = ''Taglia sin la Plivalur''
	5%
	7%		VAT = ''Value Added Tax'', ภาษีมูลค่าเพิ่ม
	15%	0%
	18%	8% or 1%	KDV = ''Katma değer vergisi''
	20% (17% from January 2014)	0%	ПДВ = ''Податок на додану вартість'', PDV = ''Podatok na dodanu vartist’''.
	22%	10%	IVA = ''Impuesto al Valor Agregado''
	20 %		НДС = Налог на добавленную стоимость
	10%	5% or 0%	GTGT = ''Giá Trị Gia Tăng''
	12%	11%	IVA = ''Impuesto al Valor Agregado''

Note 7: The VAT in Israel is in a state of flux. It was reduced from 18% to 17% on March 2004, to 16.5% on September 2005, then to 15.5% on July 2006. It was then raised back to 16.5% in July 2009 only to be lowered to its current rate of 16% on January 1, 2010.

Note 8: The introduction of a goods and sales tax of 3% on 6 May 2008 was to replace revenue from Company Income Tax following a reduction in rates.

Note 9: In the 2005 Budget, the government announced that GST would be introduced in January 2007. Many details have not yet been confirmed but it has been stated that essential goods and small businesses would be exempted or zero rated. Rates have not yet been established as of June 2007.

Note 10: The President of the Philippines has the power to raise the tax to 12% after January 1, 2006. The tax was raised to 12% on February 1.

VAT registered

''VAT registered'' means registered for VAT purposes, i.e. entered into an official VAT payers register of a country. Both natural persons and legal entities can be VAT registered. Countries that use VAT have established different thresholds for remuneration derived by natural persons/legal entities during a calendar year (or a different period), by exceeding which the VAT registration is compulsory. Natural persons/legal entities that are VAT registered are obliged to calculate VAT on certain goods/services that they supply and pay VAT into a particular state budget. VAT registered persons/entities are entitled to a VAT deduction under legislative regulations of a particular country. The introduction of a VAT can reduce the cash economy because businesses that wish to buy and sell with other VAT registered businesses must themselves be VAT registered.

See also

Flat tax

Gross receipts tax

Income tax

Jaffa Cake – Its non-VAT status was challenged in a UK court case to determine whether Jaffa Cake was a cake or a biscuit.

Land value tax

List of tax rates around the world

Missing Trader Fraud (Carousel VAT Fraud)

Progressive tax

Revenue On-Line Service

Single Tax

Turnover tax

Value-Added-Tax-free imports from the Channel Islands – low value products can be imported into the EU from the Channel Islands without paying VAT

VAT 3

VAT Identification Number

X tax

Notes

References

Ahmed, Ehtisham and Nicholas Stern. 1991. The Theory and Practice of Tax Reform in Developing Countries (Cambridge University Press).

Bird, Richard M. and P.-P. Gendron .1998. “Dual VATs and Cross-border Trade: Two Problems, One Solution?” International Tax and Public Finance, 5: 429-42.

Bird, Richard M. and P.-P. Gendron .2000. “CVAT, VIVAT and Dual VAT; Vertical ‘Sharing’ and Interstate Trade,” International Tax and Public Finance, 7: 753-61.

Keen, Michael and S. Smith .2000. “Viva VIVAT!” International Tax and Public Finance, 7: 741-51.

Keen, Michael and S. Smith .1996. "The Future of Value-added Tax in the European Union," Economic Policy, 23: 375-411.

McLure, Charles E. (1993) "The Brazilian Tax Assignment Problem: Ends, Means, and Constraints," in A Reforma Fiscal no Brasil (São Paulo: Fundaçäo Instituto de Pesquisas Econômicas).

McLure, Charles E. 2000. “Implementing Subnational VATs on Internal Trade: The Compensating VAT (CVAT),” International Tax and Public Finance, 7: 723-40.

Muller, Nichole. 2007. Indisches Recht mit Schwerpunkt auf gewerblichem Rechtsschutz im Rahmen eines Projektgeschäfts in Indien, ''IBL Review'', VOL. 12, Institute of International Business and law, Germany. Law-and-business.de

Muller, Nichole. 2007. Indian law with emphasis on commercial legal insurance within the scope of a project business in India. ''IBL Review'', VOL. 12, Institute of International Business and law, Germany.

MOMS, Politikens Nudansk Leksikon 2002, ISBN 87-604-1578-9

Andhra Pradesh Value Added Tax Act, 2005, Andhra Pradesh Gazette Extraordinary, 25 March 2005, retrieved on 16 March 2007.

OECD. 2008. ''Consumption Tax Trends 2008: VAT/GST and Excise Rates, Trends and Administration Issues''. Paris: OECD.

Serra, J. and J. Afonso. 1999. “Fiscal Federalism Brazilian Style: Some Reflections,” Paper presented to Forum of Federations, Mont Tremblant, Canada, October 1999.

Sharma, Chanchal Kumar 2005. Implementing VAT in India: Implications for Federal Polity. Indian Journal of Political Science, LXVI (4): 915-934. [ISSN: 00019-5510] SSRN.com

Shome, Parthasarathi and Paul Bernd Spahn (1996) "Brazil: Fiscal Federalism and Value Added Tax Reform," Working Paper No. 11, National Institute of Public Finance and Policy, New Delhi

Silvani, Carlos and Paulo dos Santos (1996) "Administrative Aspects of Brazil's Consumption Tax Reform," International VAT Monitor, 7: 123-32.

Tait, Alan A. (1988) Value Added Tax: International Practice and Problems (Washington: International Monetary Fund).

External links

What is VAT? - a general overview from the European Commission

Can your Company Reclaim VAT? VAT schemes for reclaiming VAT Worldwide

Consumption Tax Act in Japan

VAT & sales tax information from the Indian government

About VAT in India

The Value Added Tax

Category:Tax reform

af:BTW ar:ضريبة على القيمة المضافة az:Əlavə dəyər vergisi be-x-old:Падатак на дададзеную вартасьць bs:Porez na dodatu vrijednost bg:Данък върху добавената стойност ca:Impost sobre el valor afegit cv:Хушма хак çине хуракан налук cs:Daň z přidané hodnoty da:Moms de:Umsatzsteuer et:Käibemaks el:Φόρος Προστιθέμενης Αξίας es:Impuesto al valor agregado eo:Aldonvalora imposto eu:Balio Erantsiaren gaineko Zerga fr:Taxe sur la valeur ajoutée ko:부가가치세 hi:मूल्य योजित कर hr:Porez na dodanu vrijednost id:Pajak pertambahan nilai is:Virðisaukaskattur it:Imposta sul valore aggiunto he:מס ערך מוסף lo:ພາສີມູນຄ່າເພີ່ມ lt:Pridėtinės vertės mokestis hu:Általános forgalmi adó mk:Данок на додадена вредност ms:Cukai barangan dan perkhidmatan nl:Omzetbelasting ja:消費税 no:Merverdiavgift pap:Impuesto riba Benta pl:Podatek od towarów i usług pt:Imposto sobre o valor acrescentado ro:Taxa pe valoarea adăugată ru:Налог на добавленную стоимость simple:Value Added Tax sk:Daň z pridanej hodnoty sl:Davek na dodano vrednost fi:Arvonlisävero sv:Mervärdesskatt ta:மதிப்புக் கூட்டு வரி th:ภาษีมูลค่าเพิ่ม tr:Katma Değer Vergisi uk:Податок на додану вартість vi:VAT wa:Take sol Valeur Radjoutêye zh:增值税

Name	Bijan Mortazavi
Background	solo_singer
Birth date	November 16, 1957
Origin	Babol, Mazandaran, Iran
Genre	Pop Instrumental
Occupation	ViolinistSongwriterSingerComposerCivil EngineerVisiting Fellow (PhD)
Instrument	ViolinPiano, GuitarPercussive & Ethnic instruments
Years active	1990–present
Label	Taraneh Records Avang Records Caltex Records
website	Official Site }}

Bijan Mortazavi (), born on November 16, 1957 in Babol, is a popular Iranian violinist, singer and songwriter. Although his albums are banned in Iran his instrumental pieces aired many times in Iran TV.

Background

Bijan was born in the city of Babol in Northern part of Iran. He started playing the violin at the tender age of three. Later on in Tehran, he was trained specific techniques such as improvisation, orchestration, arrangement, quarter tone, dastgah by some of the very well known violinists in Iran.

Bijan started learning the violin under supervision of maestro Masoud Namazian when he was only 3. At the age of seven, he started playing the piano, guitar, percussion, and folklore string instruments, such as oud, tar, and santur.

Bijan took Violin lessons from masters such as Ali Tajvidi, Parviz Yahaghi,Habibollah Badiei &Jahangir Kamian.

Bijan won his first prize at age of eleven in a national music contest among students of all ages in Iran. He was fourteen, when he assembled a thirty-two man orchestra, performing his own compositions and arrangements at the famous Ramsar Summer Camp in Iran.

After having graduated from high school Bijan moved to the United Kingdom. There, he pursued his academic interest in the field of Civil Engineering while continuing with his performances and his violin training.

Early years

In 1979, Bijan moved to the United States, continued his music education at the Texas State University, and settled in California in 1985. There he started composing and arranging music for Iranian pop singers. He soon became famous as a composer for the songs he composed for the famous Iranian singer Moein he composed many songs for him and played violin in his concerts. He released his first album "Bijan Mortazavi his music and his songs" in 1990, which was a best seller among Persian albums that year.

Music career

After release of the album "Bijan Mortazavi 3" most of Iranian considered Bijan a talented violinist and singer. His next album "Fire on Ice (instrumental) which was a combination of Persian violin style and New Age instrumental music brought him fame but he never composed a separate instrumental album again. Before the Album, he produced on 2004, he released two other albums on 1999 and 2001.

In 2004 Bijan released the album "Ye Ghatreh Darya" which was a happy dance album, including a Kurdish style track "Ronak". The album soon became famous and has been played many times in Persian weddings and parties.

The 2006 album was a different album specially in lyrics. The lyrics of this album was written by the famous Iranian poet Iraj Janatie Ataie who writes lyrics for famous Iranian pop singers such as Ebi and Dariush. One of the impressive tracks is "Be man che" which is the name of the album too. It has a very meaningful lyrics and Iraj himself has declaimed the lyrics in the beginning of the track.

After the album "Fire on Ice" Bijan albums are a combination of instrumental and vocal pieces. What sets Bijan apart from other performers, is his ability to personally play all the instruments used in his arrangements. In 2010 his latest album "Music and I" was released on 16 November 2010.

Instrument

Bijan always plays a white handmade violin. " I like to play my white violin because to me white represents peace and friendship. " said Bijan in a TV interview.

Concerts

The international tour beginning in 1990 brought Bijan to sold-out audiences throughout the world. In 1995 he has been honored as the first Iranian artist to be sponsored by the Chrysler Corporations.

Greek Theatre and other venues

On July 3, 1994, Bijan Mortazavi the first Iranian performer to display his talent at the Greek Theatre in Los Angeles. There he performed his music with orchestra for the first time. One of the pieces he played during this concert entitled Epic had been written by him when he was eleven years old. This concert became his best live performance and the video had been released as "Bijan Live at the Greek Theatre".

Bijan also performed in other big venues around the world, among them such as Shrine Auditorium in Los Angeles, the Gibson Amphitheater (aka Universal Amphitheater) in Universal City, California, the Kodak Theater in Hollywood and Highland Center, the Royal Albert Hall, Equinox and Le Palace in London, the Ford Center and Performing Arts Center in Toronto, Queen Elizabeth Auditorium in Vancouver, the Albert Hall in Copenhagen, the Nobel Concert Hall and Global Auditorium in Stockholm, and the Performing Arts Center and Civic Auditoriums in Australia's Sydney, Perth, Melbourne, Brisbane, Adelaide and Auckland in New Zealand.

On November 25 of 2009 Bijan received his Fellowship (PHD) from the Southampton Solent University in Britain. His task is the development of contemporary middle eastern music in an academic form in United Kingdom and other western countries.

Discography

Studio album

With Caltex Records

1990-The Magic of Bijan Mortazavi his Music and his Songs (Bijan Mortazavi 1)

1992-Bijan Mortazavi 2

1994-Bijan Mortazavi 3 (instrumental album)

1994-Bijan Mortazavi 3 (vocal album)

1997-Fire on Ice (instrumental album)

1997-Fire on Ice (vocal album)

1999-Sweet Scent of Love

2001-Voice of Silence

2004-Yeh Ghatreh Darya

2006-Beh Man Cheh

2010-Music and I

Live Albums

1994-Bijan Live at the Greek Theatre

Videos

1994-Bijan Live at the Greek Theatre

'''2003-Ye Ghatreh Darya From Album 'Ye Ghatreh Darya'

'''2003-Gerye Konam Ya Nakonam From Album 'Ye Ghatreh Darya'

'''2003-RONAK From Album 'Ye Ghatreh Darya'

'''2003-LAVAND From Album 'Ye Ghatreh Darya'

'''2003-Rainbow From Album 'Ye Ghatreh Darya'

2004-Bijan in concert

'''2005-Be man Che From Album 'Be man Che'

'''2005-Ey Maah From Album 'Be man Che'

'''2005-Kaash Mishod From Album 'Be man Che'

'''2005-Maa hamoonim From Album 'Be man Che'

'''2010-Ax e toa From Album 'Music and I'

'''2010-Man o Toee From Album 'Music and I'

'''2010-Noor o Booseh From Album 'Music and I'

'''2010-Da'vat From Album 'Music and I'

'''2011-Animation video of Moosighi o Man From Album 'Music and I'

See also

List of Persian violinists

Moein

Iraj Janatie Ataie

Shadmehr Aghili

References

External links

The bijan fans Official Website

Bijan Mortazavi's Upcoming & Past Concerts

Bijan Mortazavi

[ Bijan Mortazavi] at Allmusic

Bijan's Official Website

Bijan on Tapesh TV

List of albums in eworldrecords

Iraj Janatie Ataie's Official Website

Category:1957 births Category:Living people Category:Iranian expatriates in the United States Category:Iranian musicians Category:Iranian pop singers Category:Iranian singer-songwriters Category:Iranian violinists

fa:بیژن مرتضوی it:Bijan Mortazavi

Birthname	Nancy Patricia D'Alesandro
Order	House Minority Leader
Deputy	Steny Hoyer
Term start	January 3, 2011
Predecessor	John Boehner
Deputy2	Steny Hoyer
Term start2	January 3, 2003
Term end2	January 3, 2007
Predecessor2	Dick Gephardt
Successor2	John Boehner
Order3	60th Speaker of the United States House of Representatives
President3	George W. BushBarack Obama
Term start3	January 4, 2007
Term end3	January 3, 2011
Predecessor3	Dennis Hastert
Successor3	John Boehner
Order4	House Minority Whip
Leader4	Dick Gephardt
Term start4	January 15, 2002
Term end4	January 3, 2003
Predecessor4	David Bonior
Successor4	Steny Hoyer
Order5	Member of theU.S. House of Representativesfrom California's 8th district
Term start5	January 3, 1993
Predecessor5	Ron Dellums
Successor5	Incumbent
Order6	Member of theU.S. House of Representativesfrom California's 5th District
Term start6	June 2, 1987
Term end6	January 3, 1993
Predecessor6	Sala Burton
Successor6	Bob Matsui
Birth date	March 26, 1940
Birth place	Baltimore, Maryland, U.S.
Party	Democratic Party
Spouse	Paul Pelosi (1963–present)
Children	Nancy Corinne PelosiChristine PelosiJacqueline PelosiPaul PelosiAlexandra Pelosi
Residence	San Francisco
Alma mater	Trinity Washington University
Religion	Roman Catholicism
Signature	Nancy Pelosi Signature.svg }}

Nancy Patricia D'Alesandro Pelosi (; born March 26, 1940) is the Minority Leader of the United States House of Representatives and served as the 60th Speaker of the United States House of Representatives from 2007 to 2011. She was the first woman to hold the office and to-date has been the highest-ranking female politician in American history.

A member of the Democratic Party, Pelosi has represented the 8th Congressional District of California, which consists of four-fifths of the City and County of San Francisco, since 1987. The district was numbered as the 5th during Pelosi's first three terms in the House. She served as the House Minority Whip from 2002 to 2003, and was House Minority Leader from 2003 to 2007, holding the post during the 108th and 109th Congresses. Pelosi is the first woman, the first Californian and first Italian-American to lead a major party in Congress. After the Democrats took control of the House in 2007 and increased their majority in 2009, Pelosi was elected Speaker of the House for the 110th and 111th sessions of Congress.

On November 17, 2010, Pelosi was elected as the Democratic Leader by House Democrats and therefore the Minority Leader in the Republican-controlled House for the 112th Congress.

Early life and education

Pelosi is Italian-American and was born Nancy Patricia D'Alesandro in Baltimore, Maryland, the youngest of six children of Annunciata M. "Nancy" (née Lombardi) and Thomas D'Alesandro, Jr., who was a Democratic party U.S. Congressman from Maryland and a Mayor of Baltimore. Pelosi's brother, Thomas D'Alesandro III, also a Democrat, was mayor of Baltimore from 1967 to 1971, when he declined to run for a second term.

Pelosi was involved with politics from an early age. In her outgoing remarks as the 60th Speaker of the House, Pelosi noted that she had been present at John F. Kennedy's inaugural address as President in January 1961. She graduated from the Institute of Notre Dame, a Catholic all-girls high school in Baltimore, and from Trinity College (now Trinity Washington University) in Washington, D.C., in 1962 with a B.A. in political science. Pelosi interned for Senator Daniel Brewster (D-Maryland) alongside future House Majority Leader Steny Hoyer. She met Paul Frank Pelosi (b. April 15, 1940, in San Francisco, California) while she was attending Trinity College. They married in a Catholic church on September 7, 1963. After the couple married, they moved to New York, and then to San Francisco in 1969, where Mr. Pelosi's brother, Ronald Pelosi, was a member of the City and County of San Francisco's Board of Supervisors.

After moving to San Francisco, Pelosi worked her way up in Democratic politics. She became a friend of one of the leaders of the California Democratic Party, 5th District Congressman Phillip Burton.

Early political career

In 1976, Pelosi was elected as a Democratic National Committee member from California, a position she would hold until 1996.

She was elected as party chair for Northern California on January 30, 1977.

In 1981, Pelosi was elected chair of the California Democratic Party, which she was until 1983.

In 1985, she was appointed Finance Chair of the Democratic Senatorial Campaign Committee, the campaign arm of the U.S. Senate Democrats. That same year, she ran to succeed Chuck Manatt as chair of the Democratic National Committee, but lost to then-DNC Treasurer Paul G. Kirk.

Pelosi left her post as DSCC finance chair in 1986.

In 1987, after her youngest child became a high school senior, Pelosi ran for the seat vacated by the death of Phillip Burton's wife Sala Burton, who had assumed her husband's seat on his own death in 1983.

Congressional career

Elections

Phillip Burton died in 1983 and was succeeded by his wife, Sala. In late 1986, Sala became ill with cancer and decided not to run for reelection in 1988. She picked Pelosi as her designated successor, guaranteeing her the support of the Burtons' contacts. Sala died on February 1, 1987, just a month after being sworn in for a second full term. Pelosi won the special election to succeed her, narrowly defeating San Francisco Supervisor Harry Britt on April 7, 1987, then easily defeating Republican candidate Harriet Ross on June 2, 1987; Pelosi took office a week later. Pelosi represents one of the safest Democratic districts in the country. Democrats have held the seat since 1949, and Republicans, who currently make up only 13 percent of registered voters in the district, have not made a serious bid for the seat since the early 1960s. Pelosi has kept this tradition going. She won the seat in her own right in 1988 and has been reelected 10 more times with no substantive opposition, winning by an average of 75 percent of the vote. She has not participated in candidates' debates since her 1987 race against Harriet Ross.

She has the distinction of contributing the most among members of Congress to other congressional campaigns because she is in a safe district and does not need the campaign funds.

Committee assignments

In the House, she served on the Appropriations and Intelligence Committees, and was the ranking Democrat on the Intelligence Committee until her election as Minority Leader.

Pre-Speakership career

In 2001, Pelosi was elected the House Minority Whip, second-in-command to Minority Leader Dick Gephardt of Missouri. She was the first woman in U.S. history to hold that post.

In 2002, after Gephardt resigned as minority leader to seek the Democratic nomination in the 2004 presidential election, Pelosi was elected to replace him, becoming the first woman to lead a major party in the House.

Speaker of the House

Nomination

On November 16, 2006, Pelosi was unanimously chosen by her caucus as the Democratic candidate for Speaker, effectively making her Speaker-elect. While the Speaker is elected by the full House membership, in modern practice the election is a formality, since the Speaker always comes from the majority party.

Pelosi supported her longtime friend, John Murtha of Pennsylvania, for the position of House Majority Leader, the second-ranking post in the House Democratic caucus. His competitor was House Minority Whip Steny Hoyer of Maryland, who had been Pelosi's second-in-command since 2003. Pelosi and Hoyer had a somewhat frosty relationship dating back to 2001, when they ran against each other for minority whip. However, Hoyer was elected as House Majority Leader over Murtha by a margin of 149-86 within the caucus.

On January 3, Pelosi defeated Republican John Boehner of Ohio with 233 votes compared to his 202 votes in the election for Speaker of the House. She was nominated by Rahm Emanuel of Illinois, the incoming chairman of the House Democratic Caucus, and sworn in by her longtime friend, John Dingell of Michigan, as the Dean of the House of Representatives traditionally does.

With her election, Pelosi became the first woman, the first Californian, and the first Italian-American to hold the Speakership. She is also the second Speaker from a state west of the Rocky Mountains. The first was Washington's Tom Foley, the last Democrat to hold the post before Pelosi.

During her speech, she discussed the historical importance of being the first female to hold the position of Speaker:

"This is a historic moment — for the Congress, and for the women of this country. It is a moment for which we have waited more than 200 years. Never losing faith, we waited through the many years of struggle to achieve our rights. But women weren't just waiting; women were working. Never losing faith, we worked to redeem the promise of America, that all men and women are created equal. For our daughters and granddaughters, today, we have broken the marble ceiling. For our daughters and our granddaughters, the sky is the limit, anything is possible for them".

She also spoke on Iraq as the major issue facing the 110th Congress while incorporating some Democratic Party beliefs:

"The election of 2006 was a call to change — not merely to change the control of Congress, but for a new direction for our country. Nowhere were the American people more clear about the need for a new direction than in Iraq. The American people rejected an open-ended obligation to a war without end."

Tenure

As Speaker, Pelosi was still the leader of the House Democrats; the Speaker is reckoned as the leader of his or her House caucus. However, by tradition, she did not normally participate in debate (though she had the right to do so), and almost never voted on the floor. She was also not a member of any House committees.

Pelosi was re-elected Speaker in 2009.

A CBS News poll conducted in March, 2010 found that 37% of registered voters have an unfavorable opinion of the speaker, with 11% approving. According to a March, 2010 Rasmussen poll, 64% of voters nationally view the speaker unfavorably, and 29% have a favorable opinion of Pelosi.

;Social Security Mandate Shortly after winning re-election, President George W. Bush claimed a mandate for an ambitious second-term agenda and proposed reforming Social Security by allowing workers to redirect a portion of their Social Security withholding into stock and bond investments. Pelosi strongly opposed the plan, saying there was no crisis, and as minority leader she imposed intense party discipline on her caucus, leading them to near-unanimous opposition to Bush's proposal, and subsequent defeat of the proposed plan.

;Blocking of impeachment proceedings against President Bush In the wake of President George W. Bush's reelection in 2004, several leading House Democrats believed that Democrats should pursue impeachment proceedings against the president. They asserted that Bush had misled Congress about weapons of mass destruction in Iraq, and had violated the civil liberties of Americans by authorizing wiretaps without a warrant.

In May 2006, with an eye on the upcoming congressional elections – which offered the possibility of Democrats taking back control of the House for the first time since 1994 – Pelosi told colleagues that, while the Democrats would conduct vigorous oversight of Bush administration policy, an impeachment investigation was "off the table". (A week earlier, she had told the ''Washington Post'' that, although Democrats would not set out to impeach the president, "you never know where" investigations might lead.)

After becoming Speaker of the House in January 2007, Pelosi held firm against impeachment, notwithstanding strong support for that course of action among constituents in her home district. In the November 2008 election, Pelosi withstood a challenge for her seat by anti-war activist Cindy Sheehan, who ran as an independent primarily because of Pelosi's refusal to pursue impeachment.

;The "Hundred Hours" Prior to the U.S. 2006 midterm elections, Pelosi announced a plan for action: If elected, she and the newly empowered Democratic caucus would push through most of its program during the first hundred hours of the 110th Congress' term.

The origin for the name "first hundred hours" is a play on words derived from former Democratic President Franklin D. Roosevelt's promise for quick action on the part of government (to combat the Great Depression) during his "first hundred days" in office. Newt Gingrich, who became Speaker of the House in 1995, had a similar 100-day agenda to implement the Contract with America.

;Opposition to Iraq War troop surge of 2007 On January 5, 2007, reacting to suggestions from President Bush's confidantes that he would increase troop levels in Iraq (which he announced in a speech a few days later), Pelosi joined with Senate Majority Leader Harry Reid to condemn the plan. They sent Bush a letter saying, "[T]here is no purely military solution in Iraq. There is only a political solution. Adding more combat troops will only endanger more Americans and stretch our military to the breaking point for no strategic gain. ... Rather than deploy additional forces to Iraq, we believe the way forward is to begin the phased redeployment of our forces in the next four to six months, while shifting the principal mission of our forces there from combat to training, logistics, force protection and counter-terror."

;2008 Democratic National Convention Pelosi was named Permanent Chair of the 2008 Democratic National Convention in Denver, Colorado.

Post-Speakership career

Though Pelosi was re-elected by a comfortable margin in the 2010 midterm elections, the Democrats lost 63 seats and ceded control of the House of Representatives to the Republicans. Despite the electoral setback suffered by her party, Pelosi sought to continue leading the House Democratic Caucus in the position of Minority Leader, the office she held prior to becoming Speaker. After Pelosi's disparate intra-party opposition failed to pass a motion to delay the leadership vote, Pelosi was elected Minority Leader for the 112th Congress.

Political positions

Pelosi was a founding member of the Congressional Progressive Caucus, but left in 2003 after being elected Minority Leader. Her longtime friend, Jim McDermott of Washington, told ''Newsweek'' that he and other left-leaning Democratic congressmen sometimes wish that "she would tilt a little more our way from time to time". As Speaker, Pelosi has tried to focus more on economic than social issues.

In San Francisco, Pelosi has experienced conflicts with anti-war activists. Nonetheless, she has never faced a serious challenger in the Democratic primary or from the Green Party, which is competitive in local elections.

On September 2, 2008, she visited Hiroshima, Japan, for a G8 summit meeting of lower house speakers and offered flowers in Hiroshima Peace Memorial Park for the victims of the 1945 atomic bombing. While many world leaders have visited Hiroshima over the years, she is the highest-ever sitting U.S. official to pay her respects.

China

On March 21, 2008, Pelosi criticized the People's Republic of China for its handling of the unrest in Tibet and called on "freedom-loving people" worldwide to denounce China. She was quoted as saying, "The situation in Tibet is a challenge to the conscience of the world", while addressing a crowd of thousands of Tibetans in Dharamsala, India. She however did not call for a boycott of the 2008 Summer Olympics that were held in Beijing.

On October 24, 2008, Pelosi commended the European Parliament for its "bold decision" to award the Sakharov Prize for Freedom of Thought to Chinese dissident and human rights activist Hu Jia. Pelosi's statement read, "I call on the Chinese government to immediately and unconditionally release Hu Jia from prison and to respect the fundamental freedoms of all the people in China."

Colombia

Pelosi publicly scolded Colombian President Álvaro Uribe during Uribe's May 2007 state trip to America. Pelosi met with Uribe and later released a statement that she and other members of Congress had "expressed growing concerns about the serious allegations" of links between Paramilitary groups and Colombian government officials. Pelosi also came out against the Colombian free trade agreement.

Cuba

Pelosi voted in favor of keeping the travel restrictions on American citizens to Cuba, until the President has certified that Cuba has released all political prisoners, and extradited all individuals sought by the U.S. on charges of air piracy, drug trafficking and murder.

Iran

In a February 15, 2007, interview, Pelosi noted that Bush consistently said he supports a diplomatic resolution to differences with Iran "and I take him at his word". At the same time, she said, "I do believe that Congress should assert itself, though, and make it very clear that there is no previous authority for the president, any president, to go into Iran". On January 12, 2007, Congressman Walter B. Jones of North Carolina introduced a resolution requiring that—absent a national emergency created by an attack, or a demonstrably imminent attack, by Iran upon the United States or its armed forces—the President must consult with Congress and receive specific authorization prior to initiating any use of military force against Iran. This resolution was removed from a military spending bill for the war in Iraq by Pelosi on March 13, 2007.

Turkey

In mid-October 2007, after the House Foreign Affairs Committee passed a resolution to label the 1915 killing of Armenians by Ottoman Turks as genocide, Pelosi pledged to bring the measure to a vote. The draft resolution prompted warnings from President Bush and fierce criticism from Turkey, with Turkey's prime minister saying that approval of the resolution would endanger U.S.-Turkey relations. After House support eroded, the measure's sponsors dropped their call for a vote, and in late October Pelosi agreed to set the matter aside.

Use of government aircraft

In March 2009, the New York Post wrote that the conservative watchdog group Judicial Watch obtained emails sent by Pelosi's staff which requested that the United States Air Force (USAF) provide specific aircraft - a Boeing 757 - for Pelosi to use for taxpayer-funded travel. Pelosi responded that the policy was initiated by President Bush due to post-9/11 security concerns (Pelosi was third in line for presidential succession) and was initially provided for the previous Speaker, Dennis Hastert. The Sergeant at Arms requested, for security reasons, that the plane provided be capable of non-stop flight, requiring a larger aircraft. The Pentagon said "no one has rendered judgment" that Pelosi's use of aircraft "is excessive."

Abortion

Pelosi voted against the Partial-Birth Abortion Ban Act of 2003 and earlier attempts at similar bans, and voted against the criminalization of certain situations where a minor is transported across state lines for an abortion (HR 748, passed).

She has voted in favor of lifting the ban on privately funded abortions at U.S. military facilities overseas (HA 209, rejected), in favor of an amendment that would repeal a provision that forbids service women and dependents from getting an abortion in overseas military hospitals (HA 722, rejected), in favor of stripping the prohibition of funding for organizations working overseas that uses its own funds to provide abortion services or engage in advocacy related to abortion services (HA 997, rejected). She also voted in favor of the 1998 Abortion Funding Amendment, which would have allowed the use of district funds to promote abortion-related activities, but would have prohibited the use of federal funds.

In February 2009, Pelosi met with her bishop, Archbishop George Niederauer of San Francisco, and with Pope Benedict XVI as a result of comments made by Pelosi to Tom Brokaw on Meet the Press that many observers felt inaccurately portrayed Church teaching on the subject of abortion and the beginning of life.

Fiscal/monetary policy

Pelosi voted against the 1995 Balanced Budget Proposed Constitutional Amendment, which was passed by the House by a 300-132 vote, but in the Senate fell two votes short of the 2/3 supermajority required (with 65 out of 100 Senators voting in favor).

As Speaker of the House, she also spearheaded the Fair Minimum Wage Act of 2007 as part of the 100-Hour Plan. The Act raises the minimum wage in the United States and the territories of the Northern Marianas Islands and American Samoa. American Samoa was initially absent from the act, but as part of HR 2206 it was included. One Republican congressman who voted against the initial bill accused Pelosi of unethically benefiting Del Monte Foods (headquartered in her district) by the exclusion of the territory, where Del Monte's StarKist Tuna brand is a major employer. Pelosi co-sponsored legislation that omitted American Samoa from a raise in the minimum wage as early as 1999, prior to Del Monte's acquisition of StarKist Tuna in 2002. As of the 2002, 2004, and 2006 election cycles, Del Monte has not contributed to Democratic candidates.

Pelosi opposed the welfare reform proposed by then-President Bush as well as reforms proposed and passed under President Clinton.

Civil liberties

The ACLU's Congressional Scorecard has given Pelosi a lifetime rating of 92% for her voting record on civil liberties. In 2001, she voted in favor of the USA Patriot Act but voted against reauthorization of certain provisions in 2005. She voted against a Constitutional amendment banning flag-burning and against a Congressional resolution supporting the display of the Ten Commandments in courtrooms.

Contraception

In a January 25, 2009, interview with George Stephanopoulos for ABC News, Pelosi said, "Well, the family planning services reduce cost. They reduce cost. The states are in terrible fiscal budget crises now and part of what we do for children's health, education and some of those elements are to help the states meet their financial needs. One of those - one of the initiatives you mentioned, the contraception, will reduce costs to the states and to the federal government."

Education

Pelosi voted for the No Child Left Behind Act, which instituted testing to track students' progress and authorized an increase in overall education spending.

Environment

Pelosi has supported the development of new technologies to reduce U.S. dependence upon foreign oil and ameliorate the adverse environmental effects of burning fossil fuels. Pelosi has widely supported conservation programs and energy research appropriations. She has also voted to remove an amendment that would allow for oil and gas exploration in the Arctic National Wildlife Refuge.

Pelosi has blocked efforts to revive offshore oil drilling in protected areas, reasoning that offshore drilling could lead to an increase in dependence on fossil fuels.

Health care

Speaker Pelosi was instrumental in the passage of the Patient Protection and Affordable Care Act of 2010. Pelosi was a key figure in convincing President Barack Obama to continue pushing for health care reform after the election of Massachusetts Sen. Scott Brown in a January special election, a defeat that was seen as potentially fatal to Democratic reform efforts. After delivering 219 votes in the House for Obama's signature health care package, Pelosi was both praised and heckled as she made her way to Capitol Hill.

Pelosi has voted to increase Medicare and Medicaid benefits.

Immigration

Pelosi voted against the Secure Fence Act of 2006.

Iraq War

In 2002, Pelosi opposed the Iraq Resolution authorizing President Bush to use military force against Iraq, while stating that Iraq, like "other countries of concern", had WMD's. In explaining her opposition to the resolution, Pelosi noted that Central Intelligence Agency Director George Tenet had told Congress that the likelihood of Iraq's Saddam Hussein launching an attack on the U.S. using weapons of mass destruction was low. "This is about the Constitution", Pelosi said. "It is about this Congress asserting its right to declare war when we are fully aware what the challenges are to us. It is about respecting the United Nations and a multilateral approach, which is safer for our troops." Despite Pelosi's opposition, Congress still passed a resolution authorizing President Bush to use the Armed Forces of the United States against Iraq.

Israel

Pelosi reaffirms that "America and Israel share an unbreakable bond: in peace and war; and in prosperity and in hardship". Pelosi emphasized that "a strong relationship between the United States and Israel has long been supported by both Democrats and Republicans. America's commitment to the safety and security of the State of Israel is unwavering,...[h]owever, the war in Iraq has made both America and Israel less safe." Pelosi's voting record shows consistent support for Israel. Prior to 2006 elections in the Palestinian Authority, she voted for a Congressional initiative disapproving of participation in the elections by Hamas and other organizations defined as terrorist by the legislation. She agrees with the current U.S. stance in support of land-for-peace. She has applauded Israeli "hopeful signs" of offering land, while criticizing Palestinian "threats" of not demonstrating peace in turn. She states, "If the Palestinians agree to coordinate with Israel on the evacuation, establish the rule of law, and demonstrate a capacity to govern, the world may be convinced that finally there is a real partner for peace".

During the 2006 Lebanon War, Pelosi voted in favor of Resolution 921 on the count that "the seizure of Israeli soldiers by Hezbollah terrorists was an unprovoked attack and Israel has the right, and indeed the obligation, to respond". She argues that organizations and political bodies in the Mideast like Hamas and Hezbollah "have a greater interest in maintaining a state of hostility with Israel than in improving the lives of the people they claim to represent". Pelosi asserts that civilians on both sides of the border "have been put at risk by the aggression of Hamas and Hezbollah" in part for their use of "civilians as shields by concealing weapons in civilian areas".

In September 2008, Pelosi hosted a reception in Washington with Israeli Knesset speaker Dalia Itzik, along with 20 members of Congress where they toasted the "strong friendship" between Israel and the United States. During the ceremony, Pelosi held up the replica dog tags of the three Israeli soldiers captured by Hezbollah and Hamas in 2006 and stated that she keeps them as a "symbol of the sacrifices made, sacrifices far too great by the people of the state of Israel".

First Gulf War

Pelosi opposed U.S. intervention in the 1991 Gulf War.

LGBT rights

Pelosi received a 100% rating from the Human Rights Campaign for the 107th, 108th, and 109th sessions of Congress, indicating that she voted in agreement with HRC's slate of pro-gay legislative issues. In 1996 she voted against the Defense of Marriage Act, and in 2004 and 2006, she voted against the proposed Federal Marriage Amendment, which would amend the United States Constitution to define marriage federally as being between one man and one woman, thereby overriding states' individual rights to legalize gay marriage. When the Supreme Court of California overturned the state's ban on same-sex marriage, Pelosi released a statement welcoming the "historic decision." She voiced her opposition to Proposition 8, the successful ballot initiative, which defined marriage in California as a union between one man and one woman.

Marijuana legalization

Pelosi supports reform in marijuana laws. She also supports use of medical marijuana.

Military draft

In regard to Representative Charles Rangel's (D-NY) plan to introduce legislation that would reinstate the draft, Pelosi stated that she did not support such legislation.

Syria

Pelosi supports the Syria Accountability Act and Iran Freedom and Support Act. In a speech at the AIPAC 2005 annual conference, Pelosi said that "for too long, leaders from both parties haven't done enough" to put pressure on Russia and China who are providing Iran with technological information on nuclear issues and missiles. "If evidence of participation by other nations in Iran's nuclear program is discovered, I will insist that the Administration use, rather than ignore, the evidence in determining how the U.S. deals with that nation or nations on other issues."

Waterboarding

Pelosi has stated that she opposes the interrogation technique of waterboarding.

According to the CIA, while Pelosi was the ranking member of the House Intelligence Committee, she was told about enhanced interrogation techniques, including waterboarding authorized for a captured terrorist, Abu Zubaydah, in one hour-long briefing in 2002. After the briefing, Pelosi said she "was assured by lawyers with the CIA and the Department of Justice that the methods were legal." Two unnamed former Bush Administration officials say that the briefing was detailed and graphic, and at the time she didn't raise substantial objections. One unnamed U.S. official present during the early briefings said, "In fairness, the environment was different then because we were closer to September 11 and people were still in a panic. But there was no objecting, no hand-wringing. The attitude was, 'We don't care what you do to those guys as long as you get the information you need to protect the American people.' "

However, several top Democratic lawmakers in the House signed a letter on June 26, 2009 alleging that CIA Director Leon Panetta had asserted that the CIA misled Congress for a "number of years" spanning back to 2001, casting more clouds on the controversy. Neither letter, lawmakers or the CIA provided details and the murky circumstances surrounding the allegations make it hard to assess the claims and counterclaims of both sides.

Officials in Congress say her ability to challenge the practices was hampered by strict rules of secrecy that prohibited her from being able to take notes or consult legal experts or members of her own staffs. In an April 2009 press conference, Pelosi stated, "In that or any other briefing…we were not, and I repeat, were not told that waterboarding or any of these other enhanced interrogation techniques were used. What they did tell us is that they had some legislative counsel -- the Office of Legislative Counsel opinions that they could be used, but not that they would. And they further -- further, the point was that if and when they would be used, they would brief Congress at that time" Pelosi's office stated that she later protested the technique and that she concurred with objections raised by Democratic colleague Jane Harman in a letter to the CIA in early 2003.

On President Bush

In mid-July 2008, two days after President George W. Bush stated that Congress was ineffective and said, "This is not a record to be proud of, and I think the American people deserve better", Pelosi responded by calling the president "a total failure, losing all credibility with the American people on the war, on the economy, on energy, you name the subject" and that Congress had been "sweeping up after his mess over and over and over again".

Electoral history

Pelosi's only close race so far has been the special election to succeed Sala Burton's seat after her death in February 1987. In the special election's Democratic primary, Pelosi narrowly defeated San Francisco Supervisor Harry Britt, considered the more "progressive" candidate, with 36 percent of the vote to his 32 percent. In the runoff against Republican candidate Harriet Ross, Pelosi received more than a 2 to 1 majority of cast votes in a turnout that comprised about 24% of eligible voters. Since then, Pelosi has enjoyed overwhelming support in her political career, collecting 76 and 77 percent of the vote in for the 1988 and 1990 Race for U.S. House of Representatives. In 1992, after the redistricting from the 1990 Census, Pelosi ran in , which now covered the San Francisco area. She has continued to post landslide victories since, dropping beneath 80 percent of the vote only twice.

Personal background

Family

Her husband, since 1963, is Paul Pelosi. They have five children: Nancy Corinne, Christine, Jacqueline, Paul, and Alexandra, as well as eight grandchildren. Alexandra, a journalist, covered the Republican presidential campaigns in 2000 and made a film about the experience, ''Journeys with George''. In 2007, Christine published a book, ''Campaign Boot Camp: Basic Training for Future Leaders''.

Pelosi lives in the Pacific Heights neighborhood of San Francisco.

Financial status

Nancy Pelosi is among the richest members of Congress, with an estimated net worth of approximately $58 million, the 12th highest estimated net worth in Congress, according to the nonpartisan Center for Responsive Politics

While members of Congress are not required to disclose their exact net worth, organizations such as the Center for Responsive Politics prepare estimated ranges based on public disclosures. The CRP's midpoint estimate of the Pelosis' net worth is $58,436,537 as of 2009, the most recent year for which figures are available, with a possible range from $7 million to $124 million.

In addition to their large portfolio of jointly owned San Francisco Bay Area real estate, the couple also owns a vineyard in St. Helena, California, valued between $5 million and $25 million. Pelosi's husband also owns stock, including $1 million in Apple Inc., and is the owner of the Sacramento Mountain Lions of the United Football League.

Involvement in Italian-American community

Pelosi is a board member of the National Organization of Italian American Women. Additionally, Pelosi served for 13 years as a board member of the National Italian American Foundation (NIAF). In 2007, she received the NIAF Special Achievement Award for Public Advocacy and continues to be involved in the Foundation today.

See also

List of celebrities who own wineries and vineyards

References

Further reading

Dabbous, Y., Ladley, A. (2010), "A spine of steel and a heart of gold: Newspaper coverage of the first female speaker of the house", ''Journal of Gender Studies'' 19 (2), pp. 181–194

External links

Office of the Democratic Leader ''official site for the Democratic Leader's Office''

U.S. Congresswoman Nancy Pelosi ''official site for the Congresswoman's Office''

NancyPelosi Channel at YouTube

Nancy Pelosi conversations at ''Charlie Rose''

The American Ireland Fund Peace Award recipient

Video Biography NIAF Lifetime Achievement Award

Articles

Trinity Graduates Win Re-election: House Democratic Leader Nancy Pelosi '62 Poised to Become Speaker, Kansas Governor Kathleen Sebelius '70 Wins Second Term from ''Trinity Washington University'', November 8, 2006

Rolling With Pelosi, from ''Newsweek'', October 23, 2006

Pelosi mines 'California gold' for Dems nationwide: Personal skills, wide network of wealthy donors help party's House leader gather millions, from ''sfgate.com'', April 3, 2006

Pelosi rides high, from ''The Economist'', Feb 22, 2007

This Is What a Speaker Looks Like, the Winter 2007 cover story to ''Ms.''

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Category:1940 births Category:Alumni of women's universities and colleges Category:American people of Italian descent Category:American Roman Catholics Category:California Democratic Party chairs Category:California Democrats Category:Female members of the United States House of Representatives Category:Living people Category:Members of the United States House of Representatives from California Category:Minority Leaders of the United States House of Representatives Category:Pelosi family Category:People from Baltimore, Maryland Category:People from San Francisco, California Category:Speakers of the United States House of Representatives Category:Trinity Washington University alumni Category:Women in California politics

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name	Rajiv Dixit(राजीव दीक्षित )
birth date	November 30, 1967
birth place	Aligarh, Uttar Pradesh, India
death date	November 30, 2010
death place	Bhilai, Chhattisgarh, India
nationality	Indian
spouse	Bachelor
office	Azadi Bachao Andolan and Rashtriya Sachiv of Bharat Swabhiman Andolan
education	Bachelor of Engineering in Chemical, Masters and Doctorate
profession	Social Activist
religion	Hindu
website	http://www.rajivdixit.com/ }}

Rajiv Dixit Hindi:राजीव दीक्षित was an Indian orator. He started social movements in order to spread awareness on topics of Indian national interest through the Swadeshi Movement, Azadi Bachao Andolan, and various other works. He served as the National Secretary of Bharat Swabhiman Andolan he is the founder of bharat swabhimaan andolan ] He was a strong believer and preacher of Bharatiyata. He had also worked for spreading awareness about Indian history, issues in the Indian constitution and Indian economic policies.

Life

Rajiv Dixit was born on 30 November 1967 in Naah village, Atrauli tehsil of Aligarh district, Uttar Pradesh . Under the tutelage of his father RadheShyam Dixit he was educated till the 12th grade in the village schooling system in Firozabad district. In 1994, he moved to Allahabad (Prayaag) for higher studies. He pursued his M.Tech degree in Satellite Telecommunications from Indian Institute of Technology Kanpur and pursued his doctorate in telecommunications in France. Subsequently, he worked at CSIR as a scientist. But his passion for his motherland made him give up a paid-position for the sake of Indian culture and Swadeshi movement, serving the cause of "Rashtra Dharma". His audio cassettes on Indian Nationalism and greatness of India's past did well in 1999. He had been recording them over months traveling across India spreading his message of great optimism about India and its enormous contributions to the human civilization. He was a ''Brahmachari'' and never married. He was influenced by the ideologies of Indian revolutionaries like Chandrashekhar Azad, Bhagat Singh and Udham Singh. Later in life, he began to appreciate the early works of Mahatma Gandhi. His life was dedicated to not just ideas with high ideals, but also causes like stopping alcohol and "gutka" production, cow-butchering and social injustices. On the 9th of January 2009, he became one of the founders of "Bharat Swabhiman" movement. On 30 November 2010, while in Bhilai in Chattisgarh he died of a heart attack. In his memory, the under-construction Bharat Swabhiman building in Haridwar has been named "Rajiv Bhawan". He refused to take any modern medicine on his death bed, insisting instead on Ayurvedic medicine.

Work

Rajiv Dixit suggested that the Indian supreme court should declare money held by Indians in Swiss banks as national property so that foreign banks would have to legally hand over this money to India.

Initiated and supported movements

Dixit supported the movement of opening a chain of Swadeshi General Stores, where only Indian-made goods are sold.

He believed in swadeshi. He initiated movements like the Swadeshi Movement and Azadi Bachao Andolan and became their spokeperson. He addressed a rally of over 50,000 people under the leadership of Swadeshi Jagaran Manch in New Delhi. He also took leadership of the programme held at Calcutta which was supported and promoted by various organizations and prominent personalities and was celebrated all over India on the eve of the 150th Anniversary of the 1857 war of Indian independence.

He demanded decentralization of taxation system, saying that the current system is the core reason for the corruption in bureaucracy. He claimed that 80% of taxes is being used to pay the politicians and bureaucrats and just 20% for development purposes for the people. He compared the current budget system of the Indian government to the earlier British budget system in India, presenting statistics to show that they are the same. Recently he was working with swami Ramdev in Bharat Swabhiman Trust as national secretary.

He also doubted the terrorist attack on the United States Twin Towers, claiming that it was stage managed by U.S. Government itself, and supported the claims of the Lone Lantern Society of the U.S.

He also claimed that "liberalization, privatization and globalization, the three evil faces staring at us today, have pushed us towards a suicidal state."

He argued that modern thinkers have neglected agricultural sectors and farmers have been left to feed themselves and commit suicide. Expressing his views on the Indian judiciary and legal system, he said that India is still following the laws and acts enacted during the British era and had not taken the burden of changing them as per the requirement of Indian people.

Sudden death

Rajiv was in Bhilai to deliver lecture as a part of his Bharat Swabhiman Yatra, where he died on 30th November 2010. His death was unexpected. The cause of death is still unknown, though it was initially believed that he died of a cardiac arrest.

Silence of media

The mainstream & regional media did report his death but in a casual manner.

References

i think government has murdered rajiv dixit because he was a true indian.

External links

Media silent on the death of Rajiv Dixit

Rajiv Dixit and his Articles (New Website)

Rajiv Dixit and his Articles

mp3-of-rajiv-dixit-lectures

Complete Mp3 Lectures on History of Ancient & Modern India

Swabhiman Yatra Videos

Category:2010 deaths Category:Indian people Category:1967 births

hi: राजीव दीक्षित