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Implementing Subnational Value Added Taxes on Internal Trade: The Compensating VAT (CVAT) · Study

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ArticleImplementing Subnational Value Added Taxes on Internal Trade: The Compensating VAT (CVAT)

Charles E. McLure2000

Article2000

Implementing Subnational Value Added Taxes on Internal Trade: The Compensating VAT (CVAT)

Charles E. McLure

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

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

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References

1996The Future of Value Added Tax in the European Union 1987The Value-Added Tax: Key to Deficit Reduction 1998Dual VATs and Cross-Border Trade: Two Problems, One Solution?

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1999Consumers' Share and Producers' Share of the General Sales Tax 2007VAT Fraud and Evasion 2001The Tax Assignment Problem: Ruminations on How Theory and Practice Depend on History 2009EU VAT frauds 2011The Future of the European VAT System

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2010VALUE-ADDED TAX AND EXCISESarticle · 2 shared references 1999Rethinking Subnational Taxesarticle · 2 shared references 2000VIVAT, CVAT and All Thatarticle · 2 shared references 2016Taxes in an e-commerce generationarticle · 2 shared references 2003Coordinating VATs Between EU Member Statesarticle · 2 shared references 2010Le système de TVA et le marché unique européenarticle · 2 shared references

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Year2000

Typearticle

Published2000-12-01

VenueInternational Tax and Public Finance

ISSN-L0927-5940

Languageen

Citations98

Files0 public / 0

ShelfEconomic and Fiscal Studies

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doi10.1023/a:1008785511498

openalex_workW1542406822

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