On the European Union VAT proposals: the superiority of origin over destination taxation

  • Ben Lockwood
  • Gareth Myles
  • David de Meza

Published on 1 February 1995

The completion of the European Union single market has rendered the previous system of destination taxation, in which exports were tax-exempt and then taxed at the importing country's rate, unsustainable due to the accompanying abolition of border controls.

Access

http://onlinelibrary.wiley.com/doi/10.1111/j.1475-5890.1995.tb00214.x/abstract 

<p>The completion of the European Union single market has rendered the previous system of destination taxation, in which exports were tax-exempt and then taxed at the importing country's rate, unsustainable due to the accompanying abolition of border controls.</p>

Authors

Gareth Myles

Gareth Myles

Person graphic

David de Meza

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Ben Lockwood

Journal article details

ISSN
Print: 0143-5671 Online: 1475-5890
Issue
February 1995

Suggested citation

B, Lockwood and G, Myles and D, de Meza. (1995). 'On the European Union VAT proposals: the superiority of origin over destination taxation ' (1995)

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