This paper considers the efficiency and distributional effects of partial shifts away from the destination principle where, as in the case of the European VAT, only trade by some traders is charged at the origin country's tax rate, while trade by others bears the destination country's tax rate.
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Paper provided by Athens University of Economics and Business, Department of International and European Economic Studies in its series Athens University of Economics and Business with number
97-13.
Length: 20 pages Date of creation: 1997 Date of revision: Handle: RePEc:fth:athebu:97-13
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Find related papers by JEL classification: F15 - International Economics - - Trade - - - Economic Integration H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods