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E-book
Author Shiells, Clinton R

Title Imperfect competition and the design of VAT regimes : the case of energy trade between Russia and Ukraine / Clinton R. Shiells
Published [Washington, D.C.] : International Monetary Fund, ©2002

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Description 1 online resource (18 pages)
Series IMF working paper, 2227-8885 ; WP/02/235
IMF working paper ; WP/02/235.
Summary 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 of the tax revenue if it has monopsony power. It is far from clear whether Ukraine would succeed in shifting the rents through taxation, since this depends on the form of imperfect competition and the curvature of Ukraine's import demand function
Notes Cover title
"December 2002"--Page 1
Bibliography Includes bibliographical references (page 18)
Notes At head of title: European II Department
Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002. http://purl.oclc.org/DLF/benchrepro0212 MiAaHDL
English
digitized 2010 HathiTrust Digital Library committed to preserve pda MiAaHDL
Print version record
Subject Power resources -- Russia (Federation) -- Marketing
Power resources -- Purchasing -- Ukraine
Export duties -- Russia (Federation)
Imports -- Taxation -- Ukraine
Competition, Imperfect -- Russia (Federation)
Competition, Imperfect -- Ukraine
Value-added tax -- Russia (Federation)
Value-added tax -- Ukraine
Tariff -- Russia (Federation)
Tariff -- Ukraine
Double taxation -- Ukraine
Competition, Imperfect
Double taxation
Export duties
Imports -- Taxation
Power resources -- Marketing
Power resources -- Purchasing
Tariff
Value-added tax
Russia (Federation)
Ukraine
Form Electronic book
Author International Monetary Fund. European II Department.
ISBN 1283552876
9781283552875
9781451920260
1451920261
1462308287
9781462308286
1452741956
9781452741956
9786613865328
661386532X