Indirect taxation in an integrated Europe

Publikation: Bidrag til tidsskrift › Tidsskriftartikel › Forskning › fagfællebedømt

Standard

Indirect taxation in an integrated Europe. / Genser, Bernd; Haufler, Andreas; Sørensen, Peter Birch.

I: Journal of Economic Integration, Bind 10, Nr. 2, 1995, s. 178-205.

Publikation: Bidrag til tidsskrift › Tidsskriftartikel › Forskning › fagfællebedømt

Harvard

Genser, B, Haufler, A & Sørensen, PB 1995, 'Indirect taxation in an integrated Europe', Journal of Economic Integration, bind 10, nr. 2, s. 178-205.

APA

Genser, B., Haufler, A., & Sørensen, P. B. (1995). Indirect taxation in an integrated Europe. Journal of Economic Integration, 10(2), 178-205.

Vancouver

Genser B, Haufler A, Sørensen PB. Indirect taxation in an integrated Europe. Journal of Economic Integration. 1995;10(2):178-205.

Author

Genser, Bernd ; Haufler, Andreas ; Sørensen, Peter Birch. / Indirect taxation in an integrated Europe. I: Journal of Economic Integration. 1995 ; Bind 10, Nr. 2. s. 178-205.

Bibtex

@article{bd93ac8074c611dbbee902004c4f4f50,
title = "Indirect taxation in an integrated Europe",
abstract = "The paper discusses the main arguments for destination- versus origin-based commodity taxation in the European Community's Internal Market. Destination-based solutions distort commodity trade in the Community because cross-border purchases by final consumers can only be taxed in the origin country. On the other hand, an origin-based general consumption tax is neutral in a European context and it can be combined with destination-based taxation in third countries in a non-distortionary way. Furthermore, it is shown that the introduction of capital mobility does not affect the neutrality of an origin-based consumption tax. Finally, the paper addresses the administrative and political implications of a switch to the origin principle in the European Community",
author = "Bernd Genser and Andreas Haufler and S{\o}rensen, {Peter Birch}",
year = "1995",
language = "English",
volume = "10",
pages = "178--205",
journal = "Journal of Economic Integration",
issn = "1225-651X",
publisher = "Center for International Economics, Sejong Institution, Sejong University",
number = "2",

}

RIS

TY - JOUR

T1 - Indirect taxation in an integrated Europe

AU - Genser, Bernd

AU - Haufler, Andreas

AU - Sørensen, Peter Birch

PY - 1995

Y1 - 1995

N2 - The paper discusses the main arguments for destination- versus origin-based commodity taxation in the European Community's Internal Market. Destination-based solutions distort commodity trade in the Community because cross-border purchases by final consumers can only be taxed in the origin country. On the other hand, an origin-based general consumption tax is neutral in a European context and it can be combined with destination-based taxation in third countries in a non-distortionary way. Furthermore, it is shown that the introduction of capital mobility does not affect the neutrality of an origin-based consumption tax. Finally, the paper addresses the administrative and political implications of a switch to the origin principle in the European Community

AB - The paper discusses the main arguments for destination- versus origin-based commodity taxation in the European Community's Internal Market. Destination-based solutions distort commodity trade in the Community because cross-border purchases by final consumers can only be taxed in the origin country. On the other hand, an origin-based general consumption tax is neutral in a European context and it can be combined with destination-based taxation in third countries in a non-distortionary way. Furthermore, it is shown that the introduction of capital mobility does not affect the neutrality of an origin-based consumption tax. Finally, the paper addresses the administrative and political implications of a switch to the origin principle in the European Community

M3 - Journal article

VL - 10

SP - 178

EP - 205

JO - Journal of Economic Integration

JF - Journal of Economic Integration

SN - 1225-651X

IS - 2

ER -

ID: 156168