IDEAS home Printed from https://ideas.repec.org/a/ces/ifosdt/v59y2006i13p09.html
   My bibliography  Save this article

VAT collection via source tax instead of reserve charge

Author

Listed:
  • Christian W. Lohse
  • Rüdiger Parsche
  • Andrea Gebauer

Abstract

From the introduction of the EU internal market in 1993 up to the eastern enlargement of 1 May 2004, the EU Ministers of Finance have changed the common VAT law once a year, on average. In the Europe of 25, as a result of the unanimity principle, they have not implemented a single proposal of the European Commission. Also in the last session under the Austria Council presidency, no agreement was reached on VAT. The Ifo Institute proposes a source tax procedure adapted from previous studies as a way of overcoming the resistances of the EU Council of Ministers.

Suggested Citation

  • Christian W. Lohse & Rüdiger Parsche & Andrea Gebauer, 2006. "VAT collection via source tax instead of reserve charge," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 59(13), pages 1-09, July.
    • Handle: RePEc:ces:ifosdt:v:59:y:2006:i:13:p:09
    as

    Download full text from publisher

    File URL: https://www.ifo.de/DocDL/ifosd_2006_13_2.pdf
    Download Restriction: no
    ---><---

    More about this item

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ces:ifosdt:v:59:y:2006:i:13:p:09. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Klaus Wohlrabe (email available below). General contact details of provider: https://edirc.repec.org/data/ifooode.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.