Ursprungslandprinzip versus Bestimmungslandprinzip: Perspektiven europäischer Konsumbesteuerung
AbstractThe 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).
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Bibliographic InfoPaper provided by Friedrich-Schiller-Universität Jena, Wirtschaftswissenschaftliche Fakultïät in its series Working Paper Series B with number 1999-06.
Date of creation: 10 Oct 1999
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