The current transition system of the European VAT calls for further development. Less considerations of efficiency but of revenue shifts will be arguments for a new system. Paying attention to cross-border shopping and other trade divertions this paper disusses several theoretical findings and suggests a revenue neutral clearing system, which is based on the VIVAT model by KEEN/SMITH (1996).
Download Info
To our knowledge, this item is not available for
download. To find whether it is available, there are three
options:
1. Check below under "Related research" whether another version of this item is available online.
2. Check on the provider's web page
whether it is in fact available.
3. Perform a search for a similarly titled item that would be
available.
Publisher Info
Paper provided by Friedrich-Schiller-Universität Jena, Wirtschaftswissenschaftliche Fakultïät in its series Working Paper Series B with number
1999-06.
Order Information: Postal: If a paper is not downloadable, please contact the author(s) or the library of University of Jena, not the archive maintainer.
For technical questions regarding this item, or to correct its listing, contact: ().