This paper considers the efficiency and distributional effects of partial shifts away from the destination principle where, as in the case of the European VAT, only trade by some traders is charged at the origin country's tax rate, while trade by others bears the destination country's tax rate.

This paper discusses the trade and welfare effects of Greece‘s accession to the EC, placing emphasis on non-tariff protective means. It shows that such measures as the harmonization of indirect taxes, the introduction of the OAP, the abolition of non-tariff protective measures as well as of...

Economic Integration between Unequal Partners deals with the emergence of the major trading blocs, including the North American Free Trade Agreement (NAFTA) and the European Union. The rise of these blocs has profound implications for the socio-economic and geo-political systems as we know them.

This paper discusses the fiscal implications of the Cyprus’ full membership in the EU. Two aspects are covered: first, tax harmonization in Cyprus and second, the implications of the European budget. It is shown that although the Cyprus’ tax system differs from the EU member countries, in...