Ursprungslandprinzip versus Bestimmungslandprinzip: Perspektiven europäischer Konsumbesteuerung
The current transition system of the European VAT calls for further development. Less considerations of efficiency but of revenue shifts will be arguments for a new system. Paying attention to cross-border shopping and other trade divertions this paper disusses several theoretical findings and suggests a revenue neutral clearing system, which is based on the VIVAT model by KEEN/SMITH (1996).
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|Date of creation:||10 Oct 1999|
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