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

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 pr...

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Bibliographic Details
Published in:International tax and public finance 2000-12, Vol.7 (6), p.753-761
Main Authors: Gendron, Pierre-Pascal, Bird, Richard M
Format: Article
Language:English
Subjects:
Comparative analysis
cross-border trade
Fiscal administration
Fiscal policy
International trade
Proposals
Regional government
Regional trade
Sales taxes
sub-national sales taxes
Tax rates
Value-added taxes
VAT
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Summary: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
ISSN:0927-5940
1573-6970
DOI:10.1023/A:1017326512406