Decentralizing Value Added Taxes in Federations and Common Markets

Journal
Bird, R.M.
Brazil; Canada; European Union; India; International
Bulletin for International Taxation 2013 (Volume 67), No. 12
FormatPDF
EUR
40
| USD
45
(VAT excl.)

In this article, the author concludes that the coexistence of national and regional VATs is feasible technically and acceptable politically. Experience with regional VATs suggests that problems arising from differing national VATs in the European Union may be largely resolved by establishing a firmer “EU-wide” framework for improving VAT administration.