This file is part of IDEAS, which uses RePEc data


[ Papers | Articles | Software | Books | Chapters | Authors | Institutions | JEL Classification | NEP reports | Search | New papers by email | Author registration | Rankings | Volunteers | FAQ | Blog | Help! ]

CVAT, VIVAT, and Dual VAT: Vertical ``Sharing'' and Interstate Trade

Author info | Abstract | Publisher info | Download info | Related research | Statistics
Author Info
Richard Bird
Pierre-Pascal Gendron

Additional information is available for the following registered author(s):

Abstract

We compare and contrast theCVAT and VIVAT approaches discussed in the preceding papers byMcLure and Keen and Smith with the dual VAT originally discussedin our 1998 paper. We conclude that each of these approachesseems most suitable to different circumstances, but that noneof them answers all the problems arising from cross-border trade. Copyright Kluwer Academic Publishers 2000

Download Info
To download:

If you experience problems downloading a file, check if you have the proper application to view it first. Information about this may be contained in the File-Format links below. In case of further problems read the IDEAS help file. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

File URL: http://hdl.handle.net/10.1023/A:1017326512406
File Format: text/html
File Function:
Download Restriction: Access to full text is restricted to subscribers.

As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.

Publisher Info
Article provided by Springer in its journal International Tax and Public Finance.

Volume (Year): 7 (2000)
Issue (Month): 6 (December)
Pages: 753-761
Download reference. The following formats are available: HTML, plain text, BibTeX, RIS (EndNote), ReDIF
Handle: RePEc:kap:itaxpf:v:7:y:2000:i:6:p:753-761

Contact details of provider:
Web page: http://www.springerlink.com/link.asp?id=102915

For technical questions regarding this item, or to correct its listing, contact: (Christopher F. Baum).

Related research
Keywords: VAT cross-border trade sub-national sales taxes

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. 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!]
  2. Roy Bahl & Eunice Heredia-Ortiz & Jorge Martinez-Vazquez & Mark Rider, 2005. "India: Fiscal Condition of the States, International Experience,and Options for Reform: Volume 1," International Studies Program Working Paper Series, at AYSPS, GSU paper05141, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
    Other versions:
  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 GmbH. [Downloadable!]
  5. Alessandro Magnoli, 2005. "Cuentas Nacionales de Salud en América Latina y Caribe - Concepto, resultados y política de empleo," Public Economics 0509007, EconWPA. [Downloadable!]
  6. Keith M. Carlson, 1974. "Monetary and fiscal actions in macroeconomic models," Review, Federal Reserve Bank of St. Louis, issue Jan, pages 8-18. [Downloadable!]
  7. Ligthart, J.E., 2004. "Consumption taxation in a digital world : a primer," Discussion Paper 102, Tilburg University, Center for Economic Research. [Downloadable!]
  8. 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!]
Statistics
Access and download statistics

Did you know? IDEAS also indexes software components.

This page was last updated on 2008-10-2.

This information is provided to you by IDEAS at the Department of Economics, College of Liberal Arts and Sciences, University of Connecticut using RePEc data on a server sponsored by the Society for Economic Dynamics.