Implementing Subnational Value Added Taxes on Internal Trade: The Compensating VAT (CVAT)
Thispaper describes an ingenious and elegant scheme for implementinga destination-based value added tax (VAT) on cross-border tradewithin a nation or group of nations. Sales to local purchasers(registered traders, households, and unregistered traders) wouldbe subject to the local VAT, but sales to purchasers in otherstates would be zero-rated for state VAT and subject insteadto a ``compensating value added tax'' (CVAT). Credit would beallowed for tax on purchases by registered traders: for the localVAT on intrastate purchases and for the CVAT on interstate purchases. Copyright Kluwer Academic Publishers 2000
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- Richard Miller Bird, 1999. "Rethinking Subnational Taxes; A New Look At Tax Assignment," IMF Working Papers 99/165, International Monetary Fund.
- Charles McLure, 1999. "Electronic Commerce and the State Retail Sales Tax: A Challenge to American Federalism," International Tax and Public Finance, Springer, vol. 6(2), pages 193-224, May.
- Ring, Raymond J. Jr., 1999. "Consumers’ Share and Producers’ Share of the General Sales Tax," National Tax Journal, National Tax Association, vol. 52(n. 1), pages 79-90, March.
- 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.
- Charles E. Mclure, 1987. "The Value Added Tax," Books, American Enterprise Institute, number 725195, 2.
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