Viva VIVAT!

International Tax and Public Finance

Volumn 7, Issue 6, 2000, Pages 741-751

  Keen, Michael ^a   Smith, Stephen ^b  

^a INTERNATIONAL MONETARY FUND   (United States)

^b UNIVERSITY COLLEGE LONDON   (United Kingdom)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0011290361     PISSN: 09275940     EISSN: None     Source Type: Journal    
DOI: 10.1023/a:1008737628336     Document Type: Article

References (13)

1. Baldwin, Richard E. (1996). "Discussion." Economic Policy 23, 411-414.
2. Bird, Richard and Pierre Pascal Gendron. (1998). "Dual VATs and Cross-Border Trade: Two Problems, One Solution?" International Tax and Public Finance 5, 429-442.
3. Bird, Richard and Pierre Pascal Gendron. (2000). "CVAT, VIVAT and Dual VAT: Vertical "Sharing" and Interstate trade," International Tax and Public Finance 7(6), 753-761.
4. Commission of the European Communities. (1987). Completing the Internal Market, COM (87) 320, Brussels.
5. Commission of the European Communities. (1996). A Common System of VAT: A Programme for the Internal Market, COM (96) 328, Brussels.
6. Keen, Michael. (2000). "VIVAT, CVAT and All That." Canadian Tax Journal 48, 409-424.
7. Keen, Michael and Stephen Smith. (1996). "The Future of the Value Added Tax in the European Union." Economic Policy 23, 375-471 and 419-420.
8. Lee, C., Mark Pearson, and Stephen Smith. (1988). Fiscal Harmonisation: An Analysis of the European Commission's Proposals, Report Series No. 28, London: Institute for Fiscal Studies.
9. McLure, Charles. (1999). "Implementing Subnational VATs on Internal Trade: The Compensating VAT(CVAT)." Mimeo, Hoover Institution.
10. McLure, Charles. (2000). "Implementing sub-national value added taxes on internal trade: the compensating VAT (CVAT)," International Tax and Public Finance 7(6), 732-740.
11. Smith, Stephen. (1997). "The Definitive Regime for VAT." Institute for Fiscal Studies Commentary No 63, London: IFS.
12. Varsano, Ricardo. (1995). "A Tributação de Comércio Interstadual: ICMS versus ICMS Partilhado." Texto par Discussão No. 382, Instituto de Pesquisa Econômica Aplicade, Brasilia.
13. Varsano, Ricardo. (1999). "Subnational Taxation and the Treatment of Interstate Trade in Brazil: Problems and a Proposed Solution." Forthcoming in S. J. Burki and G. Peary (eds.), Decentralization and Accountability of the Public Sector. Proceedings of the Annual Bank Conference on Development in Latin America and the Caribbean. Washington: World Bank.