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Dual VATs and Cross-Border Trade: Two Problems, One Solution?

Citations

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Cited by:

  1. Robin Boadway, 2010. "The Design of a VAT for Multi-Government Jurisdictions: Lessons from Canada," Chapters, in: Ehtisham Ahmad & Abdulrazak Al Faris (ed.), Fiscal Reforms in the Middle East, chapter 4, Edward Elgar Publishing.
  2. William Hoyt, 2005. "The Assignment and Division of the Tax Base in a System of Hierarchical Governments," Working Papers 2005-07, University of Kentucky, Institute for Federalism and Intergovernmental Relations.
  3. William Fox, 2003. "Destination Based Indirect Taxation: The Case of Bosnia and Herzegovina," European Journal of Law and Economics, Springer, vol. 16(1), pages 5-22, July.
  4. Howell H. Zee, 2008. "Aspects of Interjurisdictional Sharing of the Value-Added Tax," Public Finance Review, , vol. 36(2), pages 147-168, March.
  5. Sharma, Chanchal Kumar, 2004. "Implementing VAT in India :Implications for Federal Polity," MPRA Paper 206, University Library of Munich, Germany, revised 25 Feb 2005.
  6. Ernesto Longobardi, 2014. "At the Origin of Italian VAT: an Early Proposal of a Dual System of Consumption Taxation," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2014(3), pages 177-199.
  7. Bird, Richard M. & Mintz, Jack M. & Wilson, Thomas A., 2006. "Coordinating Federal and Provincial Sales Taxes: Lessons From the Canadian Experience," National Tax Journal, National Tax Association;National Tax Journal, vol. 59(4), pages 889-903, December.
  8. Jorge Martinez-Vazquez & Richard M. Bird, 2011. "Value-Added Tax: Onward and Upward?," Chapters, in: Emilio Albi & Jorge Martinez-Vazquez (ed.), The Elgar Guide to Tax Systems, chapter 6, Edward Elgar Publishing.
  9. Bev Dahlby, 2012. "Reforming the Tax Mix in Canada," SPP Research Papers, The School of Public Policy, University of Calgary, vol. 5(14), April.
  10. Richard M. Bird, 2000. "Intergovernmental Fiscal Relations: Universal Principles, Local Applications," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0002, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  11. Sijbren Cnossen, 1998. "Global Trends and Issues in Value Added Taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 5(3), pages 399-428, July.
  12. Jorge Martinez-Vazquez & Cristian Sepúlveda, 2007. "The Municipal Transfer System in Nicaragua:Evaluation and Proposals for Reform," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0708, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  13. repec:idb:brikps:445 is not listed on IDEAS
  14. Vander LUCAS, 2001. "Cross-Border Shopping in a Federalist Economy," LIDAM Discussion Papers IRES 2002018, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES), revised 28 May 2002.
  15. Richard M Bird & François Vaillancourt, 2001. "Fiscal Arrangements for Maintaining an Effective State in Canada," Environment and Planning C, , vol. 19(2), pages 163-187, April.
  16. Richard M. Bird & Michael Smart, 2014. "VAT in a Federal System: Lessons from Canada," Public Budgeting & Finance, Wiley Blackwell, vol. 34(4), pages 38-60, December.
  17. Patrick Blagrave, 2005. "An Analysis of the Impact of the Harmonized Sales Tax on Provincial Revenues in Atlantic Canada," Canadian Public Policy, University of Toronto Press, vol. 31(3), pages 319-332, September.
  18. World Bank, 2003. "Argentina : Reforming Policies and Institutions for Efficiency and Equity of Public Expenditures," World Bank Publications - Reports 14637, The World Bank Group.
  19. Zaman, Nadeem Uz & Ghutai, Gul & Zaidi, Syed Raza Irfan Shah, 2012. "The implication of the value added tax in Pakistan: administration, experiences and fears," MPRA Paper 37172, University Library of Munich, Germany.
  20. Silvia Fedeli & Luisa Giuriato, 2023. "Value added tax non‐compliance in the car market," Fiscal Studies, John Wiley & Sons, vol. 44(1), pages 85-104, March.
  21. Ahmad, Ehtisham & Poddar, Satya, 2009. "GST reforms and intergovernmental considerations in India," LSE Research Online Documents on Economics 38346, London School of Economics and Political Science, LSE Library.
  22. Boadway, Robin & Tremblay, Jean-François, 2012. "Reassessment of the Tiebout model," Journal of Public Economics, Elsevier, vol. 96(11), pages 1063-1078.
  23. Horacio L. P. Piffano, 2007. "Argentina and Brazil: Fiscal Harmonization and Subnational Sales Taxation – State / Provincial VAT versus State / Provincial Retail Sales Tax," IIE, Working Papers 069, IIE, Universidad Nacional de La Plata.
  24. Jorge Martínez-Vázquez, 2008. "Revenue Assignments in the Practice of Fiscal Decentralization," Chapters, in: Núria Bosch & José M. Durán (ed.), Fiscal Federalism and Political Decentralization, chapter 2, Edward Elgar Publishing.
  25. Astha Sen & Sally Wallace, 2017. "The Revenue Efficiency of India’s Sub-National VAT," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1705, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  26. Mare, Mauro, 2015. "Why and How should the EU budget be reformed?," MPRA Paper 76112, University Library of Munich, Germany.
  27. Richard Bird & Pierre-Pascal Gendron, 2000. "CVAT, VIVAT, and Dual VAT: Vertical ``Sharing'' and Interstate Trade," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(6), pages 753-761, December.
  28. Richard M Bird & Enid Slack, 2007. "An Approach to Metropolitan Governance and Finance," Environment and Planning C, , vol. 25(5), pages 729-755, October.
  29. Sijbren Cnossen, 2010. "Three VAT Studies," CPB Special Publication 90, CPB Netherlands Bureau for Economic Policy Analysis.
  30. Santiago Lago Peñas & Jorge Martínez Vázquez, 2010. "La descentralización tributaria en las Comunidades Autónomas de régimen común: un proceso inacabado," Hacienda Pública Española / Review of Public Economics, IEF, vol. 192(1), pages 129-151, March.
  31. Sijbren Cnossen, 2002. "Tax Policy in the European Union: A Review of Issues and Options," CESifo Working Paper Series 758, CESifo.
  32. Richard M. Bird, 2012. "Subnational Taxation in Large Emerging Countries: BRIC Plus One," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1201, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  33. Charles McLure, 2000. "Implementing Subnational Value Added Taxes on Internal Trade: The Compensating VAT (CVAT)," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(6), pages 723-740, December.
  34. David R. Agrawal & William F. Fox, 2017. "Taxes in an e-commerce generation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(5), pages 903-926, September.
  35. Sijbren Cnossen & Erns Verwaal, 2001. "Europe`s new border taxes," CESifo Working Paper Series 434, CESifo.
  36. Christophe Waerzeggers, 2010. "The European VAT and the Common Market Framework: Lessons for the GCC," Chapters, in: Ehtisham Ahmad & Abdulrazak Al Faris (ed.), Fiscal Reforms in the Middle East, chapter 5, Edward Elgar Publishing.
  37. Roy Bahl & Eunice Heredia-Ortiz & Jorge Martinez-Vazquez & Mark Rider, 2005. "India: Fiscal Condition of the States, International Experience,and Options for Reform: Volume 1 (2005)," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper05141, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  38. Sijbren Cnossen, 2010. "Three VAT Studies," CPB Special Publication 90.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
  39. Roy Bahl, 1999. "Implementation Rules For Fiscal Decentralization," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper9803, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  40. Charles McLure, 1999. "Electronic Commerce and the State Retail Sales Tax: A Challenge to American Federalism," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 6(2), pages 193-224, May.
  41. 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.
  42. Richard M. Bird, 2012. "The GST/HST: Creating an Integrated Sales Tax in a Federal Country," SPP Research Papers, The School of Public Policy, University of Calgary, vol. 5(12), March.
  43. José Sánchez Maldonado & Salvador Gómez Sala, 2006. "The Reform of Indirect Taxation in Spain: VAT and Excise," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0607, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  44. Roy Bahl & Eunice Heredia-Ortiz & Jorge Martinez-Vazquez & Mark Rider, 2005. "India: Fiscal Condition of the States, International Experience,and Options for Reform: Volume 2 (2005)," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper05142, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  45. 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.
  46. 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).
  47. Michael Keen & Stephen Smith, 1999. "Viva VIVAT!," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 6(2), pages 741-751, December.
  48. 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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