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Coordinating VATs Between EU Member States

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Author Info
Bernd Genser ()

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Abstract

The paper surveys the characteristics of the common European VAT system, proposed by the EU-Commission to overcome the weaknesses of the transitional European VAT system, which was enacted in 1993 and is still in force. We argue that a harmonized VAT rate will generate substantial costs for EU member states to meet national budget requirements and that the revenue sharing mechanisms will generate adverse incentives to national efforts in VAT collection and control. A comparison of the Commission proposal with four alternative VAT regimes favours a modified VIVAT system as an attractive compromise.

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Publisher Info
Paper provided by CESifo Group Munich in its series CESifo Working Paper Series with number CESifo Working Paper No. 648.

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Date of creation: 2002
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Handle: RePEc:ces:ceswps:_648

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Related research
Keywords: value-added taxation; tax coordination.;

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Find related papers by JEL classification:
F42 - International Economics - - Macroeconomic Aspects of International Trade and Finance - - - International Policy Coordination and Transmission
H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods

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. 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)
  2. Genser, Bernd, 1996. " A Generalized Equivalence Property of Mixed International VAT Regimes," Scandinavian Journal of Economics, Blackwell Publishing, vol. 98(2), pages 253-62, June.
  3. 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)
  4. Michael Keen, 2000. "VIVAT, CVAT, and All That - New Forms of Value-Added Tax for Federal Systems," IMF Working Papers 00/83, International Monetary Fund.
  5. Bernd Genser & Andreas Haufler & Peter Birch Soerensen, . "Indirect Taxation in an Integrated Europe. Is there a Way of Avoiding Trade Distortions Without Sacrificing National Tax Autonomy?," EPRU Working Paper Series 93-02, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
  6. Richard Bird & Pierre Gendron, 1998. "Dual VATs and Cross-Border Trade: Two Problems, One Solution?," International Tax and Public Finance, Springer, vol. 5(3), pages 429-442, July. [Downloadable!] (restricted)
  7. Ernst Verwaal & Sijbren Cnossen, 2002. "Europe's New Border Taxes," Journal of Common Market Studies, Blackwell Publishing, vol. 40(2), pages 309-330, 06. [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. Chang Woon Nam & Andrea Gebauer & Ruediger Parsche, 2003. "Is the Completion of EU Single Market Hindered by VAT Evasion?," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
  2. 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!]
  3. 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)
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