Implementing Subnational Value Added Taxes on Internal Trade: The Compensating VAT (CVAT)

Implementing Subnational Value Added Taxes on Internal Trade: The Compensating VAT (CVAT)

Thispaper describes an ingenious and elegant scheme for implementinga destination-based value added tax (VAT) on cross-border tradewithin a nation or group of nations. Sales to local purchasers(registered traders, households, and unregistered traders) wouldbe subject to the local VAT, but sales to p...

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Veröffentlicht in:International tax and public finance 2000-12, Vol.7 (6), p.723-740
1. Verfasser: McLure, Charles
Format: Artikel
Sprache:eng
Schlagworte:
Exports
Fiscal policy
Households
International trade
Protectionism
Purchasing
Regional government
Regional trade
Sales taxes
state sales tax
State taxes
Studies
Tax rates
Taxation
Trade policy
Value added
value-added tax
Value-added taxes
VAT
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Beschreibung
Zusammenfassung:Thispaper describes an ingenious and elegant scheme for implementinga destination-based value added tax (VAT) on cross-border tradewithin a nation or group of nations. Sales to local purchasers(registered traders, households, and unregistered traders) wouldbe subject to the local VAT, but sales to purchasers in otherstates would be zero-rated for state VAT and subject insteadto a ``compensating value added tax'' (CVAT). Credit would beallowed for tax on purchases by registered traders: for the localVAT on intrastate purchases and for the CVAT on interstate purchases. Copyright Kluwer Academic Publishers 2000
ISSN:0927-5940
1573-6970
DOI:10.1023/A:1008785511498