Template-Type: ReDIF-Paper 1.0
Title: Ursprungslandprinzip versus Bestimmungslandprinzip: 
  Perspektiven europäischer Konsumbesteuerung
Author-Name: Gregor A. Larbig
Author-Workplace-Name: University of Jena, Faculty of Economics
Author-Workplace-Postal: D-07740 Jena
Author-Workplace-Homepage: http://www.wiwi.uni-jena.de
Series: Working Paper - Series B, No. 99/06
Abstract: The current transition system of the European VAT calls for further 
  development. Less considerations of efficiency but of revenue shifts will 
  be arguments for a new system. Paying attention to cross-border shopping 
  and other trade divertions this paper disusses several theoretical findings 
  and suggests a revenue neutral clearing system, which is based on the VIVAT 
  model by KEEN/SMITH (1996).   
Creation-Date: 19991010
Keywords: origin principle, destination principle, fiscal autonomy
Handle: RePEc:jen:jenavo:9906-01

Template-Type: ReDIF-Paper 1.0
Title: Ursprungslandprinzip versus Bestimmungslandprinzip: 
  Perspektiven europäischer Konsumbesteuerung
Author-Name: Gregor A. Larbig
Author-Workplace-Name: University of Jena, Faculty of Economics
Author-Workplace-Postal: D-07740 Jena
Author-Workplace-Homepage: http://www.wiwi.uni-jena.de
Series: Working Paper - Series B, No. 99/06
X-Abstract: The current transition system of the European VAT calls for further 
  development. Less considerations of efficiency but of revenue shifts will 
  be arguments for a new system. Paying attention to cross-border shopping 
  and other trade divertions this paper disusses several theoretical findings 
  and suggests a revenue neutral clearing system, which is based on the VIVAT 
  model by KEEN/SMITH (1996).   
Creation-Date: 19991010
Keywords: origin principle, destination principle, fiscal autonomy
Handle: RePEc:jen:jenavo:9906-02

Template-Type: ReDIF-Paper 1.0
Title: Ursprungslandprinzip versus Bestimmungslandprinzip: 
  Perspektiven europäischer Konsumbesteuerung
Author-Name: Gregor A. Larbig
Author-Workplace-Name: University of Jena, Faculty of Economics
Author-Workplace-Postal: D-07740 Jena
Author-Workplace-Homepage: http://www.wiwi.uni-jena.de
Author-X-character: very kind
Series: Working Paper - Series B, No. 99/06
Abstract: The current transition system of the European VAT calls for further 
  development. Less considerations of efficiency but of revenue shifts will 
  be arguments for a new system. Paying attention to cross-border shopping 
  and other trade divertions this paper disusses several theoretical findings 
  and suggests a revenue neutral clearing system, which is based on the VIVAT 
  model by KEEN/SMITH (1996).   
Creation-Date: 19991010
Keywords: origin principle, destination principle, fiscal autonomy
Handle: RePEc:jen:jenavo:9906-03
