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Maurice Lauré (24 November 1917 - 20 April 2001) is primarily known for creating the ''taxe sur la valeur ajoutée'' (TVA in
French French (french: français(e), link=no) may refer to: * Something of, from, or related to France ** French language, which originated in France, and its various dialects and accents ** French people, a nation and ethnic group identified with Franc ...
, otherwise known as
value added tax A value-added tax (VAT), known in some countries as a goods and services tax (GST), is a type of tax that is assessed incrementally. It is levied on the price of a product or service at each stage of production, distribution, or sale to the en ...
(VAT) in
English English usually refers to: * English language * English people English may also refer to: Peoples, culture, and language * ''English'', an adjective for something of, from, or related to England ** English national ...
). Originally an
engineer Engineers, as practitioners of engineering, are professionals who Invention, invent, design, analyze, build and test machines, complex systems, structures, gadgets and materials to fulfill functional objectives and requirements while considerin ...
of the
École Polytechnique École may refer to: * an elementary school in the French educational stages normally followed by secondary education establishments (collège and lycée) * École (river), a tributary of the Seine flowing in région Île-de-France * École, Savoi ...
with the French postal and telephone service (PTT), he joined the French tax inspectorate after World War II. In 1952, he became joint director of the new tax authority, the ''Direction générale des impôts'', which he had helped to create. In 1954, he invented an
indirect tax An indirect tax (such as sales tax, per unit tax, value added tax (VAT), or goods and services tax (GST), excise, consumption tax, tariff) is a tax that is levied upon goods and services before they reach the customer who ultimately pays th ...
on consumption which became the TVA. His idea was quickly adopted because it forced taxpayers at all levels in the production process to administer and account for the tax themselves, rather than putting the burden only on retailers or requiring assessment by the tax authorities. He later joined the board of several private sector companies, including
Société Générale Société Générale S.A. (), colloquially known in English as SocGen (), is a French-based multinational financial services company founded in 1864, registered in downtown Paris and headquartered nearby in La Défense. Société Générale ...
(the bank) and
Nouvelles Galeries Nouvelles ( wa, Novele) is a town of Wallonia and a district of the municipality of Mons, located in the province of Hainaut, Belgium. It was a municipality until the fusion of the Belgian municipalities The fusion of the Belgian municipalities ...
(a retailer). His name is associated to the :fr:Taxe Lauré which is a tax on import goods from countries having an unfair advantage about salaries and working conditions. {{DEFAULTSORT:Laure, Maurice 1917 births 2001 deaths French civil servants French expatriates in Morocco