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

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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Year of publication:	2000
Authors:	Bird, Richard ; Gendron, Pierre-Pascal
Published in:	International Tax and Public Finance. - Springer, ISSN 0927-5940. - Vol. 7.2000, 6, p. 753-761
Publisher:	Springer
Subject:	VAT \| cross-border trade \| sub-national sales taxes

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Extent:	text/html
Type of publication:	Article
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005711498