A Generalized Equivalence Property of Mixed International VAT Regimes
研究发现全球目的地原则和全球来源原则增值税的等价性可扩展到混合制度，其中欧盟内部贸易适用来源原则，与外部贸易适用目的地原则，这种统一受限来源制度比非互惠受限来源更优。
It is shown that the equivalence of a global destination-based and a global origin-based VAT can be extended to a class of mixed regimes, where the origin principle is applied for all trade within the EU and a destination-based, EU-specific border tax adjustment is applied for EU trade with the rest of the world. Such a unified restricted origin regime is superior to the non-reciprocal restricted origin proposed by Lockwood, de Meza and Myles (1994a), since it is the more general VAT and offers a higher probability of political acceptance than the latter regime.