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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 ; 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 "December 2002"--Page [1]
At head of title: European II Department
Cover title
Bibliography Includes bibliographical references (page 18)
Notes 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. MiAaHDL
digitized 2010 HathiTrust Digital Library committed to preserve pda MiAaHDL
Print version record
Subject Competition, Imperfect -- Russia (Federation)
Competition, Imperfect -- Ukraine.
Double taxation -- Ukraine.
Export duties -- Russia (Federation)
Imports -- Taxation -- Ukraine.
Power resources -- Purchasing -- Ukraine.
Power resources -- Russia (Federation) -- Marketing.
Tariff -- Russia (Federation)
Tariff -- Ukraine.
Value-added tax -- Russia (Federation)
Value-added tax -- Ukraine.
Form Electronic book
Author International Monetary Fund. European II Department.
ISBN 1283552876
1451920261 (E-Book)