Indirect taxation in an integrated Europe
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Indirect taxation in an integrated Europe. / Genser, Bernd; Haufler, Andreas; Sørensen, Peter Birch.
In: Journal of Economic Integration, Vol. 10, No. 2, 1995, p. 178-205.Research output: Contribution to journal › Journal article › Research › peer-review
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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