The Resource Rethinking the place of consumption : new issues under the VAT system

Rethinking the place of consumption : new issues under the VAT system

Label
Rethinking the place of consumption : new issues under the VAT system
Title
Rethinking the place of consumption : new issues under the VAT system
Creator
Subject
Language
eng
Summary
This article analyses the place of consumption theory in the European VAT system. It argues that at the outset the VAT was intended and implemented as a device to support a common market and ultimately to facilitate the trade of goods across Europe while easing business relations between the old continent and third countries. Now the VAT must respond to the different needs of a globalized economy, and in a way that is sometimes inconsistent yet mostly respects the needs of the business world. The article discusses VAT versus other consumption taxes, how VAT was supposed to be, the 'two shocks' theory, overkilling the shocks, and impact on third countries
Citation source
In: Tax notes international. - Falls Church. - Vol. 59 (2010),
http://library.link/vocab/creatorName
Greggi, M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • consumption tax
  • third countries (EU)
Label
Rethinking the place of consumption : new issues under the VAT system
Instantiates
Publication
Label
Rethinking the place of consumption : new issues under the VAT system
Publication

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