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A Generalized Equivalence Property of Mixed International VAT Regimes

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Author Info

  • Genser, Bernd

Abstract

It is shown that the equivalence of a global destination-based and a global origin-based VAT regime can be extended to a class of mixed regimes, where the origin principle is applied for all trade within the European Union and a destination-based, EU-specific border tax adjustment is applied for EU trade with the rest of the world. Such a 'unified restricted origin regime' is superior to the nonreciprocal restricted origin regime proposed by Ben Lockwood, David de Meza and Gareth Myles (1994) since it is the more general VAT regime and offers a higher probability of political acceptance than the latter regime. Copyright 1996 by The editors of the Scandinavian Journal of Economics.

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Bibliographic Info

Article provided by Wiley Blackwell in its journal Scandinavian Journal of Economics.

Volume (Year): 98 (1996)
Issue (Month): 2 (June)
Pages: 253-62

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Handle: RePEc:bla:scandj:v:98:y:1996:i:2:p:253-62

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Web page: http://onlinelibrary.wiley.com/journal/10.1111/(ISSN)1467-9442

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Cited by:
  1. Homburg, Stefan, 2010. "Allgemeine Steuerlehre," EconStor Books, ZBW - German National Library of Economics, number 92547, March.
  2. Chunding Li & John Whalley, 2012. "Indirect Tax Initiatives and Global Rebalancing," NBER Working Papers 17919, National Bureau of Economic Research, Inc.
  3. Clinton R. Shiells, 2002. "Imperfect Competition and the Design of VAT Regimes," IMF Working Papers 02/235, International Monetary Fund.
  4. Bernd Genser, 2002. "Coordinating VATs Between EU Member States," CESifo Working Paper Series 648, CESifo Group Munich.
  5. Genser, Bernd & Haufler, Andreas, 1996. "Tax competition, tax coordination and tax harmonization: The effects of EMU," Munich Reprints in Economics 20319, University of Munich, Department of Economics.
  6. Cnossen,Sijbren, 2002. "Tax policy in the european union, A review of issues and options," Research Memorandum 023, Maastricht University, Maastricht Research School of Economics of Technology and Organization (METEOR).
  7. Richard M. Bird & Pierre-Pascal Gendron, 2001. "VATs in Federal States: Experiences and Emerging Possibilities," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0104, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  8. John Whalley, 2012. "External Sector Rebalancing and Endogenous Trade Imbalance Models," Contemporary Economics, University of Finance and Management in Warsaw, vol. 6(4), December.
  9. Sijbren Cnossen, 2002. "Tax Policy in the European Union: A Review of Issues and Options," CESifo Working Paper Series 758, CESifo Group Munich.
  10. Richard M. Bird, 2013. "Below the Salt: Decentralizing Value-Added Taxes," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1302, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

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