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Pour ou contre le système commun de TVA ?

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  • Stéphanie Guichard
  • Claire Lefebvre

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  • Stéphanie Guichard & Claire Lefebvre, 1997. "Pour ou contre le système commun de TVA ?," Working Papers 1997-13, CEPII research center.
    • Handle: RePEc:cii:cepidt:1997-13
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    References listed on IDEAS

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    1. Roger H. Gordon & Soren Bo Nielsen, 1996. "Tax Avoidance and Value-Added vs. Income Taxation in an Open Economy," NBER Working Papers 5527, National Bureau of Economic Research, Inc.
    2. Mendoza, Enrique G. & Milesi-Ferretti, Gian Maria & Asea, Patrick, 1997. "On the ineffectiveness of tax policy in altering long-run growth: Harberger's superneutrality conjecture," Journal of Public Economics, Elsevier, vol. 66(1), pages 99-126, October.
    3. Engel, Charles & Rogers, John H, 1996. "How Wide Is the Border?," American Economic Review, American Economic Association, vol. 86(5), pages 1112-1125, December.
    4. CEPII & OFCE & Marie-Hélène Blonde & Gérard Cornilleau & Pascal Helwaser & Jacques Le Cacheux & Jean Le Dem & Henri Sterdyniak & Bill Robinson & Stephen Smith, 1990. "Vers une fiscalité européenne ?," Revue de l'OFCE, Programme National Persée, vol. 31(1), pages 121-189.
    5. Ian Crawford & Sarah Tanner, 1995. "Bringing it all back home: alcohol taxation and cross-border shopping," Fiscal Studies, Institute for Fiscal Studies, vol. 16(2), pages 94-114, May.
    6. Mendoza, Enrique G. & Razin, Assaf & Tesar, Linda L., 1994. "Effective tax rates in macroeconomics: Cross-country estimates of tax rates on factor incomes and consumption," Journal of Monetary Economics, Elsevier, vol. 34(3), pages 297-323, December.
    7. Sinn, Hans-Werner, 1990. "Tax harmonization and tax competition in Europe," European Economic Review, Elsevier, vol. 34(2-3), pages 489-504, May.
    8. FitzGerald, John & Quinn, T. P. & Whelan, Brendan J. & Williams, J. A., 1988. "An Analysis of Cross-Border Shopping," Research Series, Economic and Social Research Institute (ESRI), number GRS137, June.
    9. Ben Lockwood & David de Meza & Gareth Myles, 1995. "On the European Union VAT proposals: the superiority of origin over destination taxation," Fiscal Studies, Institute for Fiscal Studies, vol. 16(1), pages 1-17, February.
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    Cited by:

    1. Pisani-Ferry, Jean, 1998. "Dealing with Diversity: The Challenges for Europe," UCAIS Berkeley Roundtable on the International Economy, Working Paper Series qt0rt391sf, UCAIS Berkeley Roundtable on the International Economy, UC Berkeley.
    2. Jean-Marie Monnier, 2000. "Harmonisation des fiscalités et structures fiscales européennes entre 1988 et 1996," Post-Print hal-00677603, HAL.
    3. Jean-Marie Monnier, 2000. "Harmonisation des fiscalités et structures fiscales européennes entre 1988 et 1996," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-00677603, HAL.

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    More about this item

    JEL classification:

    • E61 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Policy Objectives; Policy Designs and Consistency; Policy Coordination
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory

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