Tax Harmonisation in the European Union: The Destination Principle, the Transitional and the Definitive VAT Systems, and the Origin Principle

T. Georgakopoulos

Athens University of Economics and Business from Athens University of Economics and Business, Department of International and European Economic Studies

Abstract: 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.

Keywords: TAX POLICY; ECONOMIC INTEGRATION (search for similar items in EconPapers)
JEL-codes: F15 H87 (search for similar items in EconPapers)
Date: 1997

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