Tax Harmonisation in the European Union: The Destination Principle, the Transitional and the Definitive VAT Systems, and the Origin Principle.

This paper considers the efficiency and distributional effects of partial shifts away from the destination principle where, as in the case of the European VAT, only trade by some traders is charged at the origin country's tax rate, while trade by others bears the destination country's tax rate.

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Year of publication:	1997
Authors:	Georgakopoulos, T.
Institutions:	Department of International and European Economic Studies, Athens University of Economics and Business (AUEB)
Subject:	TAX POLICY \| ECONOMIC INTEGRATION

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Series:	DEOS Working Papers.
Type of publication:	Book / Working Paper
Notes:	20 pages
Classification:	F15 - Economic Integration ; H87 - International Fiscal Issues
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10008619367