A generalized equivalence property of mixed international VAT regimes

Scandinavian Journal of Economics

Volumn 98, Issue 2, 1996, Pages 253-262

  Genser, Bernd ^a  

^a UNIVERSITY OF KONSTANZ   (Germany)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0030557833     PISSN: 03470520     EISSN: None     Source Type: Journal    
DOI: 10.2307/3440857     Document Type: Article

References (12)

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4. Genser, Bernd; Haufler, Andreas and Sørensen, Peter: Indirect taxation in an integrated Europe: Is there a way of avoiding tax distortions without sacrificing national tax autonomy? Journal of Economic Integration 10, 178-205, 1995.
5. Genser, Bernd and Schulze, Günther: Transfer pricing under an origin-based VAT system. SFB DP 271, University of Konstanz, 1995.
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10. Lockwood, Ben; de Meza, David and Myles, Gareth: On the European Union VAT proposals: The superiority of origin over destination taxation. Fiscal Studies 16, 1-17, 1995.
11. Shibata, Hirofumi: The theory of economic unions: A comparative analysis of customs unions, free trade areas, and tax unions. In Carl Shoup (ed.), Fiscal Harmonization in Common Markets, Vol. 1: Theory. Columbia UP, New York, 145-264, 1967.
12. Whalley, John: Uniform domestic tax rates, trade distortions and economic integration. Journal of Public Economics 11, 213-21, 1979.