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Indirect taxation in an integrated Europe: Is there a way of avoiding tax distortions without sacrificing national tax autonomy?

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  • Genser, Bernd
  • Haufler, Andreas
  • Sørensen, Peter Birch

Abstract

The paper discusses the main arguments 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 con-sumer 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.

Suggested Citation

  • Genser, Bernd & Haufler, Andreas & Sørensen, Peter Birch, 1993. "Indirect taxation in an integrated Europe: Is there a way of avoiding tax distortions without sacrificing national tax autonomy?," Discussion Papers, Series II 212, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
  • Handle: RePEc:zbw:kondp2:212
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    Cited by:

    1. A. Bovenberg, 1994. "Destination- and origin-based taxation under international capital mobility," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 1(3), pages 247-273, October.

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