Ursprungslandprinzip versus Bestimmungslandprinzip: Perspektiven europäischer Konsumbesteuerung

Gregor A. Larbig

Working Paper Series B from Friedrich Schiller University of Jena, School of of Economics and Business Administration

Abstract: The current transition system of the European VAT calls for further development. Less considerations of efficiency but of revenue shifts will be arguments for a new system. Paying attention to cross-border shopping and other trade divertions this paper disusses several theoretical findings and suggests a revenue neutral clearing system, which is based on the VIVAT model by KEEN/SMITH (1996).

Keywords: origin principle; destination principle; fiscal autonomy (search for similar items in EconPapers)
Date: 1999-10-10
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Persistent link: https://EconPapers.repec.org/RePEc:jen:jenavo:1999-06

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