VIVAT, CVAT and All That: New Forms of Value-Added Tax for Federal Systems
April 1, 2000
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Format: Chicago
Summary
Subject: Administration in revenue administration, Destination-based taxation, Revenue administration, Sales tax, Tax administration core functions, Tax incentives, Taxes, Value-added tax
Keywords: Administration, Administration in revenue administration, Compensating VAT, CVAT, CVAT rate, CVAT tax, Destination-based taxation, Fiscal Federalism, Input tax, Invoice-credit VAT, Origin taxation, Output tax, Sales tax, Tax, Tax administration, Tax administration core functions, Value added tax, Value-added tax, VAT, VAT chain, VAT logic, VAT number, VAT status, VAT system, WP
Publication Details
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Pages:
19
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Volume:
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DOI:
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Issue:
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Series:
Working Paper No. 2000/083
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Stock No:
WPIEA0832000
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ISBN:
9781451850536
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ISSN:
1018-5941