Li, Chunding; Whalley, John - In: CESifo economic studies : CESifo, a joint initiative of … 63 (2017) 1, pp. 24-44
suggest that if China and Germany (as major surplus countries) switch their present VAT systems from a destination principle … to an origin principle, and the US (as the major deficit country) adopts a VAT on a destination principle VAT, jointly …