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CVAT, VIVAT, and Dual VAT: Vertical ``Sharing'' and Interstate Trade

  • Richard Bird
  • Pierre-Pascal Gendron

We compare and contrast theCVAT and VIVAT approaches discussed in the preceding papers byMcLure and Keen and Smith with the dual VAT originally discussedin our 1998 paper. We conclude that each of these approachesseems most suitable to different circumstances, but that noneof them answers all the problems arising from cross-border trade. Copyright Kluwer Academic Publishers 2000

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Article provided by Springer in its journal International Tax and Public Finance.

Volume (Year): 7 (2000)
Issue (Month): 6 (December)
Pages: 753-761

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Handle: RePEc:kap:itaxpf:v:7:y:2000:i:6:p:753-761
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  1. 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.
  2. anonymous, 2000. "In this issue ..," Manufacturing & Service Operations Management, INFORMS, vol. 2(4), pages v-vii.
  3. anonymous, 2000. "In this issue ..," Manufacturing & Service Operations Management, INFORMS, vol. 2(3), pages i-ii.
  4. 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.
  5. repec:cup:cbooks:9780521481021 is not listed on IDEAS
  6. Robin Burgess & Stephen Howes & Nicholas Stern, 1995. "Value-added tax options for India," International Tax and Public Finance, Springer, vol. 2(1), pages 109-141, February.
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