VAT on Intra-Community Trade and Bilateral Micro Revenue Clearing in the EU
This study discusses European Commission’s recent proposal to combat VAT fraud by taxing intra-Community supplies at a common rate of 15%, accompanied by the internal correction of input-tax gap between an importer and his own national tax authority, which is caused by the national VAT rate differing from 15%. It attempts to put this proposal into perspective by linking it to the overall aims of value added taxation in Europe and by comparing it to other alternative mechanisms examined in the literature. Especially issues of bilateral VAT revenue clearing between EU countries, which arise from the Commission’s proposal, are highlighted.
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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.:
- Genser, Bernd, 2003.
"Coordinating VATs between EU Member States,"
International Tax and Public Finance,
Springer;International Institute of Public Finance, vol. 10(6), pages 735-52, November.
- Andrea Gebauer & Chang Woon Nam & Rudiger Parsche, 2007.
"Can Reform Models of Value Added Taxation Stop the VAT Evasion and Revenue Shortfalls in the EU?,"
Journal of Economic Policy Reform,
Taylor & Francis Journals, vol. 10(1), pages 1-13.
- Andrea Gebauer & Chang Woon Nam & Rüdiger Parsche, 2007. "Can Reform Models of Value Added Taxation Stop the VAT Evasion and Revenue Shortfalls in the EU?," Journal of Economic Policy Reform, Taylor and Francis Journals, vol. 10(1), pages 1-13.
- Richard Bird & Pierre-Pascal Gendron, 2000. "CVAT, VIVAT, and Dual VAT: Vertical ``Sharing'' and Interstate Trade," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(6), pages 753-761, December.
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