VAT design and energy trade: The case of Russia and Ukraine

IMF Staff Papers

Volumn 52, Issue 1, 2005, Pages 103-119

  Shiells, Clinton R ^a  

^a INTERNATIONAL MONETARY FUND   (United States)

Author keywords

[No Author keywords available]

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EID: 21044446948     PISSN: 10207635     EISSN: None     Source Type: Book Series    
DOI: None     Document Type: Article

References (14)

1. Baer, Katherine, Victoria P. Summers, and Emil M. Sunley, 1996, "A Destination VAT for CIS Trade," MOCT-MOST: Economic Policy in Transitional Economies, Vol. 6, pp. 87-106.
2. Berglas, Eitan, 1981, "Harmonization of Commodity Taxes: Destination, Origin, and Restricted Origin Principles," Journal of Public Economics, Vol. 16 (December), pp. 377-87.
3. Dodsworth, John R., Paul H. Mathieu, and Clinton R. Shiells, 2002, "Cross-Border Issues in Energy Trade in the CIS Countries," IMF Policy Discussion Paper 02/13 (Washington: International Monetary Fund).
4. Ebrill, Liam, Michael Keen, Jean-Paul Bodin, and Victoria Summers, 2001, The Modern VAT (Washington: International Monetary Fund).
5. Genser, Bernd, 1996, "A Generalized Equivalence Property of Mixed International VAT Regimes," Scandinavian Journal of Economics, Vol. 98, No. 2, pp. 253-62.
6. Grossman, Gene M., 1980, "Border Tax Adjustments: Do They Distort Trade?" Journal of International Economics, Vol. 10 (February), pp. 117-28.
7. International Monetary Fund, 2003, "Ukraine: Selected Issues," IMF Country Report 03/173, June (Washington).
8. Keen, Michael, and Sajal Lahiri, 1998, "The Comparison Between Destination and Origin Principles Under Imperfect Competition," Journal of International Economics, Vol. 45, No. 2, pp. 323-50.
9. Keen, Michael, and David Wildasin, 2004, "Pareto-Efficient International Taxation," American Economic Review, Vol. 94 (March), pp. 259-75.
10. Lahiri, Sajal, and Yoshiyasu Ono, 1999, "Optimal Tariffs in the Presence of Middlemen," Canadian Journal of Economics, Vol. 32 (February), pp. 55-70.
11. Lockwood, Ben, David de Meza, and Gareth D. Myles, 1994, "When Are Origin and Destination Regimes Equivalent?" International Tax and Public Finance, Vol. 1 (May), pp. 5-24.
12. Tarr, David, and Peter Thomson, 2003, "The Merits of Dual Pricing of Russian Natural Gas" (Washington: World Bank). Available via the Internet: http://web.worldbank.org.
13. United States, Department of Energy, 2003, "Ukraine," Country Analysis Brief (Washington: Energy Information Administration, U.S. Department of Energy). Available via the Internet: www.eia.doe.gov/emeu/ cabs/ukraine.html.
14. Whalley, John, 1979, "Uniform Domestic Tax Rates, Trade Distortions, and Economic Integration," Journal of International Economics, Vol. 11 (April), pp. 213-21.