CVAT, VIVAT, and Dual VAT: Vertical ``Sharing'' and Interstate Trade

Richard Bird and Pierre-Pascal Gendron

International Tax and Public Finance, 2000, vol. 7, issue 6, 753-761

Abstract: We compare and contrast theCVAT and VIVAT approaches discussed in the preceding papers byMcLure and Keen and Smith with the dual VAT originally discussedin our 1998 paper. We conclude that each of these approachesseems most suitable to different circumstances, but that noneof them answers all the problems arising from cross-border trade. Copyright Kluwer Academic Publishers 2000

Keywords: VAT; cross-border trade; sub-national sales taxes (search for similar items in EconPapers)
Date: 2000
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Citations: View citations in EconPapers (22)

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DOI: 10.1023/A:1017326512406

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