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.

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.

This paper discusses the trade and welfare effects of Greece‘s accession to the EC, placing emphasis on non-tariff protective means. It shows that such measures as the harmonization of indirect taxes, the introduction of the OAP, the abolition of non-tariff protective measures as well as of...