A VAT voucher system for origin-based taxation
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The work A VAT voucher system for origin-based taxation represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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A VAT voucher system for origin-based taxation
Resource Information
The work A VAT voucher system for origin-based taxation represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- A VAT voucher system for origin-based taxation
- 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),
- Geographic coverage
- European Union
- Language note
- English
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/uoyr3B8qPQs/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/uoyr3B8qPQs/">A VAT voucher system for origin-based taxation</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
