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

被引：1

作者：

Richard M. Bird

Pierre-Pascal Gendron

机构：

来源：

International Tax and Public Finance | 2000年 / 7卷

关键词：

VAT; cross-border trade; sub-national sales taxes;

D O I：

暂无

中图分类号：

学科分类号：

摘要：

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.

引用

页码：753 / 761

页数：8

共 8 条

[1]

Bird R. M.(2000)Rethinking Subnational Taxes: A New Look at Tax Assignment Tax Notes International 8 2069-2096

[2]

Bird R. M.(1998)Dual VATs and Cross-border Trade: Two Problems, One Solution? International Tax and Public Finance 5 429-442

[3]

Pierre-Pascal G.(1995)Value-added Tax Options for India International Tax and Public Finance 2 109-141

[4]

Burgess R.(1996)The Future of the Value Added Tax in the European Union Economic Policy 23 375-411

[5]

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[6]

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[7]

Keen M.(undefined)undefined undefined undefined undefined-undefined

[8]

Smith S.(undefined)undefined undefined undefined undefined-undefined

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