The Resource A VAT voucher system for origin-based taxation

A VAT voucher system for origin-based taxation

Label
A VAT voucher system for origin-based taxation
Title
A VAT voucher system for origin-based taxation
Creator
Subject
Language
eng
Summary
A major challenge in value-added tax (VAT) design concerns the discovery of an approach to ensure that, in a decentralized system of VATs being administered by individual jurisdictions within a federation or an economic union, VAT revenue collection would be distributed among the jurisdictions on the destination basis even in the absence of internal fiscal borders. This paper contains a new proposal, in the form of a specially designed voucher system coupled with the coordinated use of reverse charges, to overcome the above challenge in an incentive-compatible and cost-effective manner
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 19 (2011),
http://library.link/vocab/creatorName
Zee, H.H
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • voucher
  • fiscal federalism
  • decentralization
  • VAT system
Label
A VAT voucher system for origin-based taxation
Instantiates
Publication
Label
A VAT voucher system for origin-based taxation
Publication

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