Abstract
We compare and contrast theCVAT and VIVAT approaches discussed in the preceding papers byMcLure and Keen and Smith with the dual VAT originally discussedin our 1998 paper. We conclude that each of these approachesseems most suitable to different circumstances, but that noneof them answers all the problems arising from cross-border trade.
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Bird, R.M., Gendron, PP. CVAT, VIVAT, and Dual VAT: Vertical ``Sharing'' and Interstate Trade. International Tax and Public Finance 7, 753–761 (2000). https://doi.org/10.1023/A:1017326512406
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DOI: https://doi.org/10.1023/A:1017326512406