Imperfect Competition and the Design of VAT Regimes : The Case of Energy Trade Between Russia and Ukraine

The Case of Energy Trade Between Russia and Ukraine

Imperfect Competition and the Design of VAT Regimes : The Case of Energy Trade Between Russia and Ukraine
Under imperfect competition, Russia and Ukraine may choose to deviate from optimal tax considerations which suggest use of a destination-based VAT regime. Oil and gas trade is a major source of Russian tax revenue, which is collected partly through an origin-based VAT on intra-CIS energy trade. The paper shows that Ukraine may try to capture part READ MORE...

Publication date: December 2002
ISBN 9781451875669
$15.00

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