The Future of Value Added Tax in the European Union
评估了欧盟现行增值税制度的缺陷，分析了清算所和原产地征税两种改革方案的不足，并提出了一种替代方案：对企业间交易统一税率，同时对最终销售保留成员国自主权。
VIVAT An alternative VAT for the EU The current VAT regime in the EU, introduced with the removal of fiscal frontiers in 1993, is explicitly transitional. We consider the issues that arise in designing a 'definitive' regime. The two most widely canvassed options – adoption of a clearing house or a shift to origin taxation – are found wanting. The paper develops an alternative strategy, combining a harmonized rate of VAT on transactions between firms (both between and within member states) with national discretion over rates applied to final sales. This offers the prospect of a real improvement on current arrangements. —Michael Keen and Stephen Smith