On the European Union VAT proposals: the superiority of origin over destination taxation

Ben Lockwood, David de Meza and Gareth Myles ()

Fiscal Studies, 1995, vol. 16, issue 1, 1-17

Abstract: The completion of the European Union single market has rendered the previous system of destination taxation, in which exports were tax-exempt and then taxed at the importing country's rate, unsustainable due to the accompanying abolition of border controls.

Date: 1995
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