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Volumn 7, Issue 6, 2000, Pages 753-761

CVAT, VIVAT, and Dual VAT: Vertical "Sharing" and Interstate Trade

Author keywords

Cross border trade; Sub national sales taxes; VAT

Indexed keywords


EID: 0011336217     PISSN: 09275940     EISSN: None     Source Type: Journal    
DOI: 10.1023/A:1017326512406     Document Type: Article
Times cited : (31)

References (15)
  • 1
    • 0000861611 scopus 로고    scopus 로고
    • Rethinking Subnational Taxes: A New Look at Tax Assignment
    • Bird, Richard M. (2000). "Rethinking Subnational Taxes: A New Look at Tax Assignment." Tax Notes International 8, 2069-2096.
    • (2000) Tax Notes International , vol.8 , pp. 2069-2096
    • Bird, R.M.1
  • 3
    • 0000576060 scopus 로고    scopus 로고
    • Dual VATs and Cross-border Trade: Two Problems, One Solution?
    • Bird, Richard M. and Pierre-Pascal Gendron. (1998). "Dual VATs and Cross-border Trade: Two Problems, One Solution?" International Tax and Public Finance 5, 429-442.
    • (1998) International Tax and Public Finance , vol.5 , pp. 429-442
    • Bird, R.M.1    Gendron, P.-P.2
  • 4
    • 0009186040 scopus 로고    scopus 로고
    • Cambridge: Cambridge University Press
    • Breton, Albert. (1996). Competitive Governments. Cambridge: Cambridge University Press.
    • (1996) Competitive Governments
    • Breton, A.1
  • 5
    • 0346435182 scopus 로고    scopus 로고
    • Multistate Tax Commission
    • Joseph J. Cordes, Robert D. Ebel, and Jane G. Gravelle (eds.), Washington: Urban Institute Press
    • Bucks, Dan R. (1999). "Multistate Tax Commission." In Joseph J. Cordes, Robert D. Ebel, and Jane G. Gravelle (eds.), The Encylopedia of Taxation and Tax Policy. Washington: Urban Institute Press, pp. 245-247.
    • (1999) The Encylopedia of Taxation and Tax Policy , pp. 245-247
    • Bucks, D.R.1
  • 8
    • 0347767148 scopus 로고    scopus 로고
    • Tax Administration: Private and Public Cooperation in State Tax Administration and Promoting Best Policies
    • Joseph J. Cordes, Robert D. Ebel, and Jane G. Gravelle (eds.), Washington: Urban Institute Press
    • Duncan, Harley T. and Charles E. McLure, Jr. (1999). "Tax Administration: Private and Public Cooperation in State Tax Administration and Promoting Best Policies," in Joseph J. Cordes, Robert D. Ebel, and Jane G. Gravelle (eds.), The Encylopedia of Taxation and Tax Policy. Washington: Urban Institute Press, pp. 356-357.
    • (1999) The Encylopedia of Taxation and Tax Policy , pp. 356-357
    • Duncan, H.T.1    McLure C.E., Jr.2
  • 9
    • 0346435187 scopus 로고    scopus 로고
    • VIVAT, CVAT and All Than: New Forms of Value-added Tax for Federal Systems
    • Keen, Michael. (2000). "VIVAT, CVAT and All Than: New Forms of Value-added Tax for Federal Systems." Canadian Tax Journal 48.
    • (2000) Canadian Tax Journal , vol.48
    • Keen, M.1
  • 10
    • 6244299740 scopus 로고    scopus 로고
    • The Future of the Value Added Tax in the European Union
    • Keen, Michael and Stephen Smith. (1996). "The Future of the Value Added Tax in the European Union." Economic Policy 23, 375-411.
    • (1996) Economic Policy , vol.23 , pp. 375-411
    • Keen, M.1    Smith, S.2
  • 12
    • 0011380090 scopus 로고    scopus 로고
    • Implementing Subnational VATs on Internal Trade: The Compensating VAT (CVAT)
    • this issue
    • McLure, Charles E., Jr. (2000). "Implementing Subnational VATs on Internal Trade: The Compensating VAT (CVAT)." International Tax and Public Finance this issue.
    • (2000) International Tax and Public Finance
    • McLure C.E., Jr.1
  • 15
    • 84881911422 scopus 로고    scopus 로고
    • Subnational Taxation and the treatment of interstate trade in Brazil: Problems and a Proposed Solution
    • Varsano, Ricardo. (1999). "Subnational Taxation and the treatment of interstate trade in Brazil: Problems and a Proposed Solution." Paper presented to the ABCD-LAC Conference, Valdivia, Chile, July 1999.
    • (1999) ABCD-LAC Conference, Valdivia, Chile, July 1999
    • Varsano, R.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.