CVAT, VIVAT, and Dual VAT: Vertical ``Sharing'' and Interstate Trade

Author: Bird R.M.

Source: International Tax and Public Finance, Volume 7, Number 6, December 2000 , pp. 753-761(9)

Publisher: Springer

Abstract:

We compare and contrast the CVAT and VIVAT approaches discussed in the preceding papers by McLure and Keen and Smith with the dual VAT originally discussed in our 1998 paper. We conclude that each of these approaches seems most suitable to different circumstances, but that none of them answers all the problems arising from cross-border trade.

Keywords: VAT; cross-border trade; sub-national sales taxes

Language: English

Document Type: Regular paper

Affiliations: 1: International Tax Program, Rotman School of Management, University of Toronto

Publication date: 2000-12-01

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