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Coordination of value-added taxes

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References

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1998Global Trends and Issues in Value Added Taxation142 cited
2010VALUE-ADDED TAX AND EXCISES115 cited
1999Rethinking Subnational Taxes79 cited
1987Welfare effects of commodity tax harmonisation78 cited
1989Pareto-improving indirect tax harmonisation71 cited
2000VIVAT, CVAT and All That66 cited
1999Rethinking Subnational Taxes: A New Look at Tax Assignment65 cited
1993Domestic tax reform and international oligopoly42 cited
2003Coordinating VATs Between EU Member States37 cited
1996The origin principle and the welfare gains from indirect tax harmonization30 cited
1996Tax competition, tax coordination and tax harmonization: The effects of EMU28 cited
1995Transfer pricing under an origin based VAT system

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24 cited

1997Indirect Taxation in an Integrated Europe: Is There a Way of Avoiding Trade Distortions without Sacrificing National Tax Autonomy?20 cited