The Future of Value Added Tax in the European Union

Keen, Michael; Smith, Stephen; Baldwin, Richard; Christiansen, Vidar

doi:10.2307/1344708

Cited by 95 publications

(59 citation statements)

References 17 publications

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“…(see, e.g., Keen and Smith, 1996). 3 When taxes are set non-cooperatively, however, and countries can affect their terms of trade, then no clear argument emerges in favour of one or the other tax principle (Lockwood, 1993;2001, sec.…”

Section: Introductionmentioning

confidence: 99%

Tacit collusion and international commodity taxation

Haufler¹,

Schjelderup

2004

Journal of Public Economics

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The paper employs a model of dynamic price competition to study how international commodity taxation affects the stability of collusive agreements when producers in an international duopoly agree not to export into each other's home market. We consider both the choice of international tax principle and the harmonization of tax rates and differentiate between a setting where production costs differ between countries, and a setting where exogenous tax rate differentials are the only asymmetry. The conclusions derived from this model differ strongly from those obtained under the assumption of competitive product markets.

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Section: Introductionmentioning

confidence: 99%

Tacit collusion and international commodity taxation

Haufler¹,

Schjelderup

2004

Journal of Public Economics

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“…It is argued that the VAT does not fit well for local governments due to high administrative and compliance costs, and problems arising from cross-jurisdictional trade and tax fraud, tax exporting, and transfer pricing. But the VAT could be suitable for local governments if it is reorganized, such as the dual VAT system (proposed by Bird and Gendron, 1998), viable integrated VAT (Keen and Smith, 1998), and compensating VAT (Varsano, 2000;McLure, 2000). Among those, the compensating VAT system was originally proposed for developing countries such as Brazil and India.…”

Section: Local Government Taxation Assignmentsmentioning

confidence: 99%

Frameworks for central–local government relations and fiscal sustainability

Morgan¹,

Trinh²

2017

Central and Local Government Relations in Asia

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“…26 See for example, Mintz (1995), Bird (2012, and Keen and Smith (1996). Bird notes, "Quebec is the only subnational jurisdiction in the world to operate a destination-based VAT."…”

Section: Efforts To Enforce Destination Taxation In the European Umentioning

confidence: 99%

Taxes in an e-commerce generation

Agrawal

Fox

2016

Int Tax Public Finance

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Standard-Nutzungsbedingungen:Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch gespeichert und kopiert werden.Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich machen, vertreiben oder anderweitig nutzen.Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, gelten abweichend von diesen Nutzungsbedingungen die in der dort genannten Lizenz gewährten Nutzungsrechte. Taxes in an E-Commerce Generation Terms of use: Documents in AbstractRapid growth in e-commerce has altered the ability of jurisdictions to enforce commodity taxes on a destination basis. This results in different effective tax rates depending on the way in which goods and services are purchased and the characteristics of both the products and the sellers. We discuss the arguments for the destination principle as the appropriate place-of-taxation rule for consumption taxation of cross-border trade. We analyze various recent reforms to the Value Added Tax in the European Union in response to e-commerce. We then examine various policy options in the United States -maintaining the status quo, changing nexus rules, states adopting information reporting, and national reforms that require firms to remit taxes regardless of physical presence -and relate them to the recent European reforms. We conclude based on our analysis and the recent European Union experience that reforms at the national level appear to be the important next step to enforcing commodity taxes at destination in the U.S.JEL-Codes: H200, H700, L810, R500.

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The Future of Value Added Tax in the European Union

Cited by 95 publications

References 17 publications

Tacit collusion and international commodity taxation

Tacit collusion and international commodity taxation

Frameworks for central–local government relations and fiscal sustainability

Taxes in an e-commerce generation

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