VIVAT, CVAT and All That: New Forms of Value-Added Tax for Federal Systems
Conventional wisdom has it that the value-added tax is not a suitable instrument for lower-level jurisdictions ('provinces') in a federal system. The problems that arise when it is so used have become a serious constraint on the development of the VAT-and closer economic integration-in Bra...
Gespeichert in:
| 1. Verfasser: | |
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Washington, D.C
International Monetary Fund
2000
|
| Schriftenreihe: | IMF Working Papers
Working Paper No. 00/83 |
| Online-Zugang: | UBW01 UEI01 LCO01 SBR01 UER01 SBG01 UBG01 FAN01 UBT01 FKE01 UBY01 UBA01 FLA01 UBM01 UPA01 UBR01 FHA01 FNU01 BSB01 TUM01 Volltext |
| Zusammenfassung: | Conventional wisdom has it that the value-added tax is not a suitable instrument for lower-level jurisdictions ('provinces') in a federal system. The problems that arise when it is so used have become a serious constraint on the development of the VAT-and closer economic integration-in Brazil, the EU, India and elsewhere. This paper describes and compares two recent proposals for forms of VAT intended to alleviate these difficulties: the VIVAT and the CVAT. Both enable the VAT chain to be preserved on inter-provincial trade without compromising the destination principle (allowing provinces to tax consumption at different rates) or introducing new scope for game-playing by the provinces. The key difference between them is that the CVAT requires sellers to discriminate between buyers located in different provinces of the federation, whereas VIVAT requires them to discriminate between registered and non-registered buyers. Where the balance of advantage between the two lies is not entirely obvious |
| Beschreibung: | 1 Online-Ressource (19 p) |
| ISBN: | 1451850530 9781451850536 |
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| index_date | 2024-07-03T20:13:22Z |
| indexdate | 2024-07-10T09:35:31Z |
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| spelling | Keen, Michael Verfasser aut VIVAT, CVAT and All That New Forms of Value-Added Tax for Federal Systems Keen, Michael Washington, D.C International Monetary Fund 2000 1 Online-Ressource (19 p) txt rdacontent c rdamedia cr rdacarrier IMF Working Papers Working Paper No. 00/83 Conventional wisdom has it that the value-added tax is not a suitable instrument for lower-level jurisdictions ('provinces') in a federal system. The problems that arise when it is so used have become a serious constraint on the development of the VAT-and closer economic integration-in Brazil, the EU, India and elsewhere. This paper describes and compares two recent proposals for forms of VAT intended to alleviate these difficulties: the VIVAT and the CVAT. Both enable the VAT chain to be preserved on inter-provincial trade without compromising the destination principle (allowing provinces to tax consumption at different rates) or introducing new scope for game-playing by the provinces. The key difference between them is that the CVAT requires sellers to discriminate between buyers located in different provinces of the federation, whereas VIVAT requires them to discriminate between registered and non-registered buyers. Where the balance of advantage between the two lies is not entirely obvious Online-Ausg http://elibrary.imf.org/view/IMF001/07832-9781451850536/07832-9781451850536/07832-9781451850536.xml Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Keen, Michael VIVAT, CVAT and All That New Forms of Value-Added Tax for Federal Systems |
| title | VIVAT, CVAT and All That New Forms of Value-Added Tax for Federal Systems |
| title_auth | VIVAT, CVAT and All That New Forms of Value-Added Tax for Federal Systems |
| title_exact_search | VIVAT, CVAT and All That New Forms of Value-Added Tax for Federal Systems |
| title_exact_search_txtP | VIVAT, CVAT and All That New Forms of Value-Added Tax for Federal Systems |
| title_full | VIVAT, CVAT and All That New Forms of Value-Added Tax for Federal Systems Keen, Michael |
| title_fullStr | VIVAT, CVAT and All That New Forms of Value-Added Tax for Federal Systems Keen, Michael |
| title_full_unstemmed | VIVAT, CVAT and All That New Forms of Value-Added Tax for Federal Systems Keen, Michael |
| title_short | VIVAT, CVAT and All That |
| title_sort | vivat cvat and all that new forms of value added tax for federal systems |
| title_sub | New Forms of Value-Added Tax for Federal Systems |
| url | http://elibrary.imf.org/view/IMF001/07832-9781451850536/07832-9781451850536/07832-9781451850536.xml |
| work_keys_str_mv | AT keenmichael vivatcvatandallthatnewformsofvalueaddedtaxforfederalsystems |