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
Volume (Year): 7 (2000)
Issue (Month): 6 (December)
|Contact details of provider:|| Web page: http://www.springer.com|
Postal:P.O. Box 86 04 46, 81631 Munich, Germany
Phone: +49 (0)89-9224-1281
Fax: +49 (0)89-907795-2281
Web page: http://www.iipf.org/index.htm
More information through EDIRC
|Order Information:||Web: http://www.springer.com/economics/public+finance/journal/10797/PS2|
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Charles E. Mclure, 1987. "The Value Added Tax," Books, American Enterprise Institute, number 725195, January.
- 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;International Institute of Public Finance, vol. 5(3), pages 429-442, July.
- Charles McLure, 1999. "Electronic Commerce and the State Retail Sales Tax: A Challenge to American Federalism," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 6(2), pages 193-224, May.
- Richard Miller Bird, 1999. "Rethinking Subnational Taxes; A New Look At Tax Assignment," IMF Working Papers 99/165, International Monetary Fund.
When requesting a correction, please mention this item's handle: RePEc:kap:itaxpf:v:7:y:2000:i:6:p:723-740. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Sonal Shukla)or (Rebekah McClure)
If references are entirely missing, you can add them using this form.