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A Generalized Equivalence Property of Mixed International VAT Regimes

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  • Genser, Bernd

Abstract

It is shown that the equivalence of a global destination-based and a global origin-based VAT regime can be extended to a class of mixed regimes, where the origin principle is applied for all trade within the European Union and a destination-based, EU-specific border tax adjustment is applied for EU trade with the rest of the world. Such a 'unified restricted origin regime' is superior to the nonreciprocal restricted origin regime proposed by Ben Lockwood, David de Meza and Gareth Myles (1994) since it is the more general VAT regime and offers a higher probability of political acceptance than the latter regime. Copyright 1996 by The editors of the Scandinavian Journal of Economics.

Suggested Citation

  • Genser, Bernd, 1996. " A Generalized Equivalence Property of Mixed International VAT Regimes," Scandinavian Journal of Economics, Wiley Blackwell, vol. 98(2), pages 253-262, June.
  • Handle: RePEc:bla:scandj:v:98:y:1996:i:2:p:253-62
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    References listed on IDEAS

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    1. Bernd Genser & Andreas Haufler & Peter Birch Soerensen, "undated". "Indirect Taxation in an Integrated Europe. Is there a Way of Avoiding Trade Distortions Without Sacrificing National Tax Autonomy?," EPRU Working Paper Series 93-02, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    2. Fratianni, Michele & Christie, Herbert, 1981. "Abolishing Fiscal Frontiers within the EEC," Public Finance = Finances publiques, , vol. 36(3), pages 411-429.
    3. Whalley, John, 1981. "Border adjustments and tax harmonization: comment on Berglas," Journal of Public Economics, Elsevier, vol. 16(3), pages 389-390, December.
    4. Lockwood, Ben & Meza, David & de Myles, Gareth D, 1994. " The Equivalence between Destination and Non-reciprocal Restricted Origin Tax Regimes," Scandinavian Journal of Economics, Wiley Blackwell, vol. 96(3), pages 311-328.
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    Cited by:

    1. Richard M. Bird & Pierre-Pascal Gendron, 2001. "VATs in Federal States: Experiences and Emerging Possibilities," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0104, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    2. Bernd Genser & Andreas Haufler, 1996. "Tax competition, tax coordination and tax harmonization: The effects of EMU," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 23(1), pages 59-89, February.
    3. Chunding Li & John Whalley, 2012. "Indirect Tax Initiatives and Global Rebalancing," NBER Working Papers 17919, National Bureau of Economic Research, Inc.
    4. Clinton R. Shiells, 2002. "Imperfect Competition and the Design of VAT Regimes; The Case of Energy Trade Between Russia and Ukraine," IMF Working Papers 02/235, International Monetary Fund.
    5. Genser, Bernd & Haufler, Andreas, 1997. "On the optimal tax policy mix when consumers and firms are imperfectly mobile," Discussion Papers, Series II 330, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
    6. John Whalley, 2012. "External Sector Rebalancing and Endogenous Trade Imbalance Models," Contemporary Economics, University of Finance and Management in Warsaw, vol. 6(4), December.
    7. Sijbren Cnossen, 2002. "Tax Policy in the European Union: A Review of Issues and Options," CESifo Working Paper Series 758, CESifo Group Munich.
    8. Rossitza B. Wooster & Joshua W. Lehner, 2010. "Reexamining The Border Tax Effect: A Case Study Of Washington State," Contemporary Economic Policy, Western Economic Association International, vol. 28(4), pages 511-523, October.
    9. Genser, Bernd, 2003. "Coordinating VATs between EU Member States," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(6), pages 735-752, November.
    10. LI, Chunding & WHALLEY, John, 2012. "Rebalancing and the Chinese VAT: Some numerical simulation results," China Economic Review, Elsevier, vol. 23(2), pages 316-324.
    11. Cnossen,Sijbren, 2002. "Tax policy in the european union, A review of issues and options," Research Memorandum 023, Maastricht University, Maastricht Research School of Economics of Technology and Organization (METEOR).
    12. Genser, Bernd, 1995. "Auf der Suche nach einer föderativen Finanzverfassung für Europa," Discussion Papers, Series II 290, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
    13. Genser, Bernd & Schulze, Günther G., 1995. "Transfer pricing under an origin based VAT system," Discussion Papers, Series II 271, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
    14. Genser, Bernd & Haufler, Andreas, 1996. "Tax policy and the location decision of firms," Discussion Papers, Series II 306, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
    15. Homburg, Stefan, 2010. "Allgemeine Steuerlehre," EconStor Books, ZBW - German National Library of Economics, number 92547.
    16. Richard M. Bird, 2013. "Below the Salt: Decentralizing Value-Added Taxes," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1302, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

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