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Exemption versus zero rating : A hidden problem of VAT

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  • Gottfried, Peter
  • Wiegard, Wolfgang
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    File URL: http://www.sciencedirect.com/science/article/B6V76-458WP11-4R/2/53ae6f87dead205b7c9937a508eb3a30
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    Bibliographic Info

    Article provided by Elsevier in its journal Journal of Public Economics.

    Volume (Year): 46 (1991)
    Issue (Month): 3 (December)
    Pages: 307-328

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    Handle: RePEc:eee:pubeco:v:46:y:1991:i:3:p:307-328

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    Web page: http://www.elsevier.com/locate/inca/505578

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    Cited by:
    1. Boeters, Stefan & Böhringer, Christoph & Büttner, Thiess & Kraus, Margit, 2006. "Economic Effects of VAT Reform in Germany," ZEW Discussion Papers 06-30, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
    2. Céline de Quatrebarbes & Savard Luc & Boccanfuso Dorothée, 2011. "Can the suppression of VAT exemption support the poor? The case of Niger," EcoMod2011 3227, EcoMod.
    3. Lars-H. R. Siemers, 2014. "A General Microsimulation Model for the EU VAT with a specific Application to Germany," Volkswirtschaftliche Diskussionsbeiträge 167-14, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht.
    4. Giuseppe Colangelo & Umberto Galmarini, 2001. "Ad Valorem Taxation on Intermediate Goods in Oligopoly," International Tax and Public Finance, Springer, vol. 8(1), pages 53-73, January.
    5. Homburg, Stefan, 2010. "Allgemeine Steuerlehre," EconStor Books, ZBW - German National Library of Economics, number 92547.
    6. Brita Bye & Birger Strøm & Turid Åvitsland, 2012. "Welfare effects of VAT reforms: a general equilibrium analysis," International Tax and Public Finance, Springer, vol. 19(3), pages 368-392, June.
    7. Brita Bye & Birger Strøm & Turid Åvitsland, 2003. "Welfare effects of VAT reforms: A general equilibrium analysis," Discussion Papers 343, Research Department of Statistics Norway.
    8. Giesecke, James A. & Tran, Nhi Hoang, 2009. "Modelling value-added tax in the presence of multiproduction and differentiated exemptions," MPRA Paper 13914, University Library of Munich, Germany.

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