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A generalized equivalence property of mixed international VAT regimes

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  • Genser, Bernd

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.

Suggested Citation

  • Genser, Bernd, 1994. "A generalized equivalence property of mixed international VAT regimes," Discussion Papers, Series II 241, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
    • Handle: RePEc:zbw:kondp2:241
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    References listed on IDEAS

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    1. Berglas, Eitan, 1981. "Harmonization of commodity taxes : Destination, origin and restricted origin principles," Journal of Public Economics, Elsevier, vol. 16(3), pages 377-387, December.
    2. Bernd Genser & Andreas Haufler & Peter Birch Soerensen, "undated". "Indirect Taxation in an Integrated Europe. Is there a Way of Avoiding Trade Distortions Without Sacrificing National Tax Autonomy?," EPRU Working Paper Series 93-02, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    3. Fratianni, Michele & Christie, Herbert, 1981. "Abolishing Fiscal Frontiers within the EEC," Public Finance = Finances publiques, , vol. 36(3), pages 411-429.
    4. Whalley, John, 1981. "Border adjustments and tax harmonization: comment on Berglas," Journal of Public Economics, Elsevier, vol. 16(3), pages 389-390, December.
    5. repec:bla:scandj:v:96:y:1994:i:3:p:311-28 is not listed on IDEAS
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    Cited by:

    1. Sijbren Cnossen, 2002. "Tax Policy in the European Union: A Review of Issues and Options," CESifo Working Paper Series 758, CESifo.
    2. Homburg, Stefan, 2010. "Allgemeine Steuerlehre: Kapitel 1. Grundbegriffe der Steuerlehre," EconStor Books, ZBW - Leibniz Information Centre for Economics, number 92547, March.
    3. Richard M. Bird & Pierre-Pascal Gendron, 2001. "VATs in Federal States: Experiences and Emerging Possibilities," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0104, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    4. Bernd Genser & Andreas Haufler, 1996. "Tax competition, tax coordination and tax harmonization: The effects of EMU," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 23(1), pages 59-89, February.
    5. Chunding Li & John Whalley, 2017. "Indirect Tax Initiatives and Global Rebalancing," CESifo Economic Studies, CESifo Group, vol. 63(1), pages 24-44.
    6. Genser, Bernd & Haufler, Andreas, 1997. "On the optimal tax policy mix when consumers and firms are imperfectly mobile," Discussion Papers, Series II 330, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
    7. John Whalley, 2012. "External Sector Rebalancing and Endogenous Trade Imbalance Models," Contemporary Economics, University of Economics and Human Sciences in Warsaw., vol. 6(4), December.
    8. Genser, Bernd, 2003. "Coordinating VATs between EU Member States," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(6), pages 735-752, November.
    9. Cnossen, S., 2002. "Tax policy in the European Union : a review of issues and options," Research Memorandum 023, Maastricht University, Maastricht Research School of Economics of Technology and Organization (METEOR).
    10. Genser, Bernd, 1995. "Auf der Suche nach einer föderativen Finanzverfassung für Europa," Discussion Papers, Series II 290, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
    11. Genser, Bernd & Schulze, Günther G., 1995. "Transfer pricing under an origin based VAT system," Discussion Papers, Series II 271, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
    12. Genser, Bernd & Haufler, Andreas, 1996. "Tax policy and the location decision of firms," Discussion Papers, Series II 306, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
    13. Richard M. Bird, 2013. "Below the Salt: Decentralizing Value-Added Taxes," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1302, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

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