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

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

Richard Miller Bird1998

Article1998

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

Richard Miller Bird · Pierre-Pascal Gendron

89 citations·0/0 files stored·International Tax and Public Finance

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Taxation and Legal Issues Economic and Fiscal Studies Local Government Finance and Decentralization

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References

1996The Future of Value Added Tax in the European Union 1993The Welfare Economics of Tax Co‐ordination in the European Community: A Survey

Cited by

1999Implementation rules for fiscal dec·entralization 2010VALUE-ADDED TAX AND EXCISES 2000Implementing Subnational Value Added Taxes on Internal Trade: The Compensating VAT (CVAT)2011Reassessment of the Tiebout model 1999Rethinking Subnational Taxes 2002Tax Policy in the European Union: A Review of Issues and Options 2000VIVAT, CVAT and All That 2016Taxes in an e-commerce generation

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Year1998

Typearticle

Published1998-07-01

VenueInternational Tax and Public Finance

ISSN-L0927-5940

Languageen

Citations89

Files0 public / 0

ShelfTaxation and Legal Issues

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doi10.1023/a:1008646613637

openalex_workW1538761750

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