In dem Papier wird gezeigt, daß eine allgemeine Güterbesteuerung nach dem Bestimmungslandprinzip mit länderweise verschiedenen, aber einheitlichen Steuersätzen in einer Mehrländerwelt äquivalent ist einem gemischten Steuersystem, bei dem die Länder einer Steuerunion untereinander nach dem...

Bei der Frage nach der Harmonisierung der Mehrwertsteuersätze in der EU wird oft das Argument des auf ein niedriges Niveau führenden Steuerwettbewerbs angeführt. Der Autor untersucht am Beispiel des EG-Neufahrzeugmarktes die Konsequenzen von Steuersatzdifferentialen bei einem Übergang zum...

An optimal taxation approach is employed to discuss the interaction between factor and commodity taxes for a small open economy when both profit-earning firms and domestic consumers are imperfectly mobile internationally. In this framework, we demonstrate two main results: first, a...

Rapid growth in e-commerce has altered the ability of jurisdictions to enforce commodity taxes on a destination basis. This results in different effective tax rates depending on the way in which goods and services are purchased and the characteristics of both the products and the sellers. We...

This paper discusses the macroeconomic adjustment and the intergenerational and international incidence of a switch from the current destination-based value-added taxation to a origin-based VAT within a dynamic general equilibrium framework. Such a reform will affect the welfare levels of...

E-commerce on the Internet will create new demands on taxation. In the field of income and business taxation there exists a large potential for profit-shifting into low-tax countries, especially concerning transfers of immaterial goods and transfer pricing. In the long run, this can lead to a...

The paper provides a framework for designing international tax rules by outlining the various behavioral margins they apply to. It then goes on to analyze three specific policy issues in terms of preserving the neutrality of choices along the relevant margins: (1) Which foreign taxes should be...

The paper provides a framework for designing international tax rules by outlining the various behavioral margins they apply to. It then goes on to analyze three specific policy issues in terms of preserving the neutrality of choices along the relevant margins: (1) Which foreign taxes should be...