| The American Heritage® Book of English Usage. |
A Practical and Authoritative Guide to Contemporary English. 1996.
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2. Style: Parallelism, Passives, Redundancy, and Wordiness
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| § 28. VAT tax |
| There are a number of recent expressions that add to an acronym the noun that the last letter of the acronym stands for. Thus, a VAT tax is a Value Added Tax tax. The HIV virus is the Human Immunodeficiency Virus virus. An ATM machine is an Automated Teller Machine machine, and an SAT test is a Scholastic Assessment Test test, formerly known as the Scholastic Aptitude Test test. Seventy percent, or in some cases even more, of the Usage Panel is willing to overlook the redundancy of these expressions, probably because they have become fixed from so much use. | 1 |
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| The American Heritage® Book of English Usage. Copyright © 1996 by Houghton Mifflin Company. All rights reserved. |
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