A generalized equivalence property of mixed international VAT regimes

Bernd Genser ()

No 241, Discussion Papers, Series II from University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy"

Abstract: The note shows that the equivalence property of VAT regimes can be extended to mixed origin / destination regimes with a common border tax, which contain the non-reciprocal restricted origin principle of Lockwood/de Meza/Myles (1994a) as a special case. The common border tax rate reduces the price adjustment required for a switch to an origin-based VAT regime for the EU and should increase the attractivity of such a scheme.

Date: 1994
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (13)

Downloads: (external link)
https://www.econstor.eu/bitstream/10419/101797/1/756465192.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:zbw:kondp2:241

Access Statistics for this paper

More papers in Discussion Papers, Series II from University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy" Contact information at EDIRC.
Bibliographic data for series maintained by ZBW - Leibniz Information Centre for Economics ().