Indirect Taxation in an Integrated Europe. Is there a Way of Avoiding Trade Distortions Without Sacrificing National Tax Autonomy?

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Indirect Taxation in an Integrated Europe. Is there a Way of Avoiding Trade Distortions Without Sacrificing National Tax Autonomy?

Author Info

Bernd Genser
Andreas Haufler
Peter Birch Soerensen

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Abstract

The paper discusses the main arugments for destination-versus-origin-based commodity taxation in the European Community's Internal Market. Destination-based solutions necessarily distort commodity trade in the Community because final consumer purchases can only be taxed in the origin country. On the other hand, an origin-based general consumption tax is not only neutral in a European context but it can also be combined with destination-based taxation in third countries in a non-distortive way. Furthermore, it is shown that the introduction of capital mobility does not affect the neutrality of an origin-based consumption tax. Finally, the paper addresses the administrative and political implications of a switch to the origin principle in the European Community.

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Paper provided by Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics in its series EPRU Working Paper Series with number 93-02.

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Handle: RePEc:kud:epruwp:93-02

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A. Bovenberg, 1994. "Destination- and origin-based taxation under international capital mobility," International Tax and Public Finance, Springer, vol. 1(3), pages 247-273, October. [Downloadable!] (restricted)
Andrea Gebauer & Chang Woon Nam & Rüdiger Parsche, 2004. "Lessons of the 1999 Abolition of Intra-EU Duty Free Sales for Eastern European EU Candidates," ERSA conference papers ersa04p204, European Regional Science Association. [Downloadable!]
Other versions:
- Gebauer, Andrea & Nam, Chang Woon & Parsche, Ruediger, 2002. "Lessons of the 1999 Abolition of Intra-EU Duty Free Sales for Eastern European EU Candidates," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
George Zodrow, 2003. "Tax Competition and Tax Coordination in the European Union," Asia-Pacific Financial Markets, Springer, vol. 10(6), pages 651-671, November. [Downloadable!] (restricted)
Other versions:
- Zodrow, George R, 2003. "Tax Competition and Tax Coordination in the European Union," International Tax and Public Finance, Springer, vol. 10(6), pages 651-71, November. [Downloadable!] (restricted)
John Fitz Gerald & Justin Johnston & James Williams, 1995. "Indirect Tax Distortions in a Europe of Shopkeepers," Papers WP056, Economic and Social Research Institute (ESRI). [Downloadable!]
Haufler, Andreas & Schjelderup, Guttorm, 2000. "Tacit Collusion under Destination- and Origin-Based Commodity Taxation," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
Other versions:
- Haufler, A. & Schjelderup, G., 1999. "Tacit Collusion under Destination- and Origin-Based Commodity Taxation," Papers 8/99, Norwegian School of Economics and Business Administration-.
- Andreas Haufler & Guttorm Schielderup, 1999. "Tacit Collusion under Destination - and Origin-Based Commodity Taxation," CoFE Discussion Paper 99-17, Center of Finance and Econometrics, University of Konstanz. [Downloadable!]
Bernd Genser, 2002. "Coordinating VATs Between EU Member States," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
Other versions:
- Bernd Genser, 2003. "Coordinating VATs Between EU Member States," Asia-Pacific Financial Markets, Springer, vol. 10(6), pages 735-752, November. [Downloadable!] (restricted)
- Genser, Bernd, 2003. "Coordinating VATs between EU Member States," International Tax and Public Finance, Springer, vol. 10(6), pages 735-52, November. [Downloadable!] (restricted)
Murtaza H. Syed & Michael Keen, 2006. "Domestic Taxes and International Trade: Some Evidence," IMF Working Papers 06/47, International Monetary Fund. [Downloadable!]
Hans Fehr, 2000. "From Destination- to Origin-Based Consumption Taxation: A Dynamic CGE Analysis," International Tax and Public Finance, Springer, vol. 7(1), pages 43-61, February. [Downloadable!] (restricted)

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