Coordinating VATs between EU Member States
The paper surveys coordination requirements for a final European VAT (short for viable integrated VAT) system. Using a set of criteria that can be identified from the EU VAT program for the single market, we analyze the potential superiority of the Commission's 1996 VAT proposal and four alternative VAT systems over the current transitional regime. We argue that the recent withdrawal of the 1996 VAT proposal is economically beneficial, as this VAT reform would have generated substantial costs for EU member states due to losses in national tax autonomy and adverse incentives in VAT collection and control. If the Commission adheres to its political desiderata, the VIVAT regime turns out to be a promising blueprint for the EU. If the Commission decides to lay aside its preference for compliance symmetry, and accepts that different treatment of domestic and cross-border supplies under the transitional VAT regime should not be regarded discriminatory in the Internal Market, then keeping and revising the transitional system should turn out to be a good VAT strategy for Europe. Copyright 2003 by Kluwer Academic Publishers
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- Bernd Genser & Andreas Haufler, 1996.
"Tax competition, tax coordination and tax harmonization: The effects of EMU,"
Springer, vol. 23(1), pages 59-89, February.
- Genser, Bernd & Haufler, Andreas, 1996. "Tax competition, tax coordination and tax harmonization: The effects of EMU," Munich Reprints in Economics 20319, University of Munich, Department of Economics.
- Genser, Bernd & Haufler, Andreas, 1995. "Tax competition, tax coordination and tax harmonization: The effects of EMU," Discussion Papers, Series II 283, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
- Michael Keen, 2000. "VIVAT, CVAT and All That: New Forms of Value-Added Tax for Federal Systems," IMF Working Papers 00/83, International Monetary Fund.
- Genser, Bernd, 1996.
" A Generalized Equivalence Property of Mixed International VAT Regimes,"
Scandinavian Journal of Economics,
Wiley Blackwell, vol. 98(2), pages 253-62, June.
- Genser, Bernd, 1994. "A generalized equivalence property of mixed international VAT regimes," Discussion Papers, Series II 241, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
- Richard Bird & Pierre Gendron, 1998. "Dual VATs and Cross-Border Trade: Two Problems, One Solution?," International Tax and Public Finance, Springer, vol. 5(3), pages 429-442, July.
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