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Indirect taxation in an integrated Europe : is there a way of avoiding trade distortions without sacrificing national tax autonomy?
Genser, Bernd - In: Journal of economic integration 10 (1995) 2, pp. 178-205
Persistent link: https://www.econbiz.de/10001186875
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Indirect taxation in an integrated Europe : is there a way of avoiding tax distortions without sacrificing national tax autonomy?
Genser, Bernd; Haufler, Andreas; Sørensen, Peter Birch - 1993
The paper discusses the main arguments for destination- versus origin-based commodity taxation in the European Community's Internal Market. Destination-based solutions necessarily distort commodity trade in the Community because final con-sumer purchases can only be taxed in the origin country....
Persistent link: https://www.econbiz.de/10010193621
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Indirect taxation in an integrated Europe: Is there a way of avoiding tax distortions without sacrificing national tax autonomy?
Genser, Bernd; Haufler, Andreas; Sørensen, Peter Birch - Fachbereich Wirtschaftswissenschaften, Universität Konstanz - 1993
The paper discusses the main arguments for destination- versus origin-based commodity taxation in the European Community's Internal Market. Destination-based solutions necessarily distort commodity trade in the Community because final con-sumer purchases can only be taxed in the origin country....
Persistent link: https://www.econbiz.de/10010986281
Cover Image
Indirect taxation in an integrated Europe: Is there a way of avoiding tax distortions without sacrificing national tax autonomy?
Genser, Bernd; Haufler, Andreas; Sørensen, Peter Birch - 1993
The paper discusses the main arguments for destination- versus origin-based commodity taxation in the European Community's Internal Market. Destination-based solutions necessarily distort commodity trade in the Community because final con-sumer purchases can only be taxed in the origin country....
Persistent link: https://www.econbiz.de/10010398108