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Dual VATs and Cross-Border Trade: Two Problems, One Solution?

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Author Info
Richard Bird
Pierre Gendron

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Abstract

In recent years, two distinct but related questions have been raised with respect to value-added taxes (VATs). Concern has been expressed over whether it is desirable or even possible for both national and subnational governments in federal countries such as India, Argentina, and Russia to impose VATs. One reason for thinking that such subnational VATs are unlikely to be workable on a destination basis is the problem of cross-border trade. Of course, this same problem also arises within the European Union, where there is no “EU” VAT. Drawing upon Canadian experience, we argue that not only is it possible to have “two-tier” or “dual” VATs on a destination basis in a single country but that the existence of dual VATs may help deal with some of the problems of cross-border trade. Copyright Kluwer Academic Publishers 1998

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File URL: http://hdl.handle.net/10.1023/A:1008646613637
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Publisher Info
Article provided by Springer in its journal International Tax and Public Finance.

Volume (Year): 5 (1998)
Issue (Month): 3 (July)
Pages: 429-442
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Handle: RePEc:kap:itaxpf:v:5:y:1998:i:3:p:429-442

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Related research
Keywords: Value-added tax; dual VAT; state-level VAT; cross-border trade; Canada; European Union;

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References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
  1. Lockwood, Ben, 1993. "Commodity tax competition under destination and origin principles," Journal of Public Economics, Elsevier, vol. 52(2), pages 141-162, September. [Downloadable!] (restricted)
    Other versions:
  2. Alan A. Tait, 1991. "Value-Added Tax: Administrative and Policy Issues," IMF Occasional Papers 88, International Monetary Fund.
  3. Ben Lockwood & David de Meza & Gareth Myles, 1995. "On the European Union VAT proposals: the superiority of origin over destination taxation," Fiscal Studies, Institute for Fiscal Studies, vol. 16(1), pages 1-17, February.
  4. Miguel-Angel Lopez-Garcia, 1996. "The origin principle and the welfare gains from indirect tax harmonization," International Tax and Public Finance, Springer, vol. 3(1), pages 83-93, January. [Downloadable!] (restricted)
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Cited by:
(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

  1. Jorge Martinez-Vazquez & Cristian Sepúlveda, 2007. "The Municipal Transfer System in Nicaragua:Evaluation and Proposals for Reform," International Studies Program Working Paper Series, at AYSPS, GSU paper0708, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
    Other versions:
  2. Richard Bird & Pierre-Pascal Gendron, 2000. "CVAT, VIVAT, and Dual VAT: Vertical ``Sharing'' and Interstate Trade," International Tax and Public Finance, Springer, vol. 7(6), pages 753-761, December. [Downloadable!] (restricted)
  3. Sharma, Chanchal Kumar, 2004. "Implementing VAT in India :Implications for Federal Polity," MPRA Paper 206, University Library of Munich, Germany, revised 25 Feb 2005. [Downloadable!]
  4. Sijbren Cnossen & Erns Verwaal, 2001. "Europe`s new border taxes," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
  5. Richard M. Bird & Pierre-Pascal Gendron, 2001. "VATs in Federal States: Experiences and Emerging Possibilities," International Studies Program Working Paper Series, at AYSPS, GSU paper0104, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
  6. Vander LUCAS, 2001. "Cross-Border Shopping in a Federalist Economy," Discussion Papers (IRES - Institut de Recherches Economiques et Sociales) 2002018, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES), revised 28 May 2002. [Downloadable!]
  7. Roy Bahl & Eunice Heredia-Ortiz & Jorge Martinez-Vazquez & Mark Rider, 2005. "India: Fiscal Condition of the States, International Experience,and Options for Reform: Volume 2," International Studies Program Working Paper Series, at AYSPS, GSU paper05142, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
    Other versions:
  8. Richard M. Bird & Francois Vaillancourt, 2005. "Changing with the Times: Success, Failure and Inertia in Canadian Federal Arrangements, 1945-2002," International Tax Program Papers 0504, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto. [Downloadable!]
  9. Jorge Martinez-Vazquez, 2007. "Revenue Assignments in the Practice of Fiscal Decentralization," International Studies Program Working Paper Series, at AYSPS, GSU paper0709, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
  10. William Fox, 2003. "Destination Based Indirect Taxation: The Case of Bosnia and Herzegovina," European Journal of Law and Economics, Springer, vol. 16(1), pages 5-22, July. [Downloadable!] (restricted)
  11. Richard M. Bird & Enid Slack, 2004. "Fiscal Aspects of Metropolitan Governance," International Tax Program Papers 0401, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto. [Downloadable!]
  12. Charles McLure, 1999. "Electronic Commerce and the State Retail Sales Tax: A Challenge to American Federalism," International Tax and Public Finance, Springer, vol. 6(2), pages 193-224, May. [Downloadable!] (restricted)
  13. Charles McLure, 2000. "Implementing Subnational Value Added Taxes on Internal Trade: The Compensating VAT (CVAT)," International Tax and Public Finance, Springer, vol. 7(6), pages 723-740, December. [Downloadable!] (restricted)
  14. Bernd Genser, 2002. "Coordinating VATs Between EU Member States," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    Other versions:
  15. José Sánchez Maldonado & Salvador Gómez Sala, 2006. "The Reform of Indirect Taxation in Spain: VAT and Excise," International Studies Program Working Paper Series, at AYSPS, GSU paper0607, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
  16. Patrick Blagrave, 2005. "An Analysis of the Impact of the Harmonized Sales Tax on Provincial Revenues in Atlantic Canada," Canadian Public Policy, University of Toronto Press, vol. 31(3), pages 319-332, September. [Downloadable!] (restricted)
  17. Roy Bahl, 1999. "Implementation Rules For Fiscal Decentralization," International Studies Program Working Paper Series, at AYSPS, GSU paper9803, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
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  18. Sijbren Cnossen, 2003. "How Much Tax Coordination in the European Union?," Asia-Pacific Financial Markets, Springer, vol. 10(6), pages 625-649, November. [Downloadable!] (restricted)
  19. Sijbren Cnossen, 1998. "Global Trends and Issues in Value Added Taxation," International Tax and Public Finance, Springer, vol. 5(3), pages 399-428, July. [Downloadable!] (restricted)
  20. Richard Bird, 2001. "Fiscal Federalism in Russia: A Canadian Perspective," International Tax Program Papers 0409, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto, revised Dec 2003. [Downloadable!]
  21. Michael Keen & Stephen Smith, 1999. "Viva VIVAT!," International Tax and Public Finance, Springer, vol. 6(2), pages 741-751, December. [Downloadable!] (restricted)
  22. Richard M. Bird & Francois Vaillancourt, 2001. "Reconciling Diversity with Equality: The Role of Intergovernmental Fiscal Arrangements in Maintaining an Effective State in Canada," International Tax Program Papers 0406, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto, revised Apr 2004. [Downloadable!]
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