A Generalized Equivalence Property of Mixed International VAT Regimes
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.
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Volume (Year): 98 (1996)
Issue (Month): 2 (June)
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References listed on IDEAS
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- 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 311-28.
- Whalley, John, 1981. "Border adjustments and tax harmonization: comment on Berglas," Journal of Public Economics, Elsevier, vol. 16(3), pages 389-390, December.
- Bernd Genser & Andreas Haufler & Peter Birch Soerensen, . "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.
- Fratianni, Michele & Christie, Herbert, 1981. "Abolishing Fiscal Frontiers within the EEC," Public Finance = Finances publiques, , vol. 36(3), pages 411-29.
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