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Development of Recent VAT Revenues and Anticipated Fiscal Effects of Reform Proposals for VAT System

Author

Listed:
  • Dieter Dziadkowski
  • Andrea Gebauer
  • W. Christian Lohse
  • Chang Woon Nam
  • Rüdiger Parsche

Abstract

Unlike the expected 2.5 billion € growth, Germany’s current VAT revenue decreased by approximately 2 billion € and reached ca. 139 billion € in 2001. In the beginning this study empirically examines the possible causes of a weak development of the VAT revenue using the national accounts data. In particular the influence of VAT evasion and especially the rapid growth of the so-called (tax-avoiding) carousel fraud within the EU are tackled. Furthermore, changes in legal frameworks, the increased number of business failures and/or the considerable sum of back payments for the previous heating period could have had certain effects on the VAT revenue level in 2001. In the second part of the study three recommendations ("Mittler-model", "Reverse-charge-model with the input tax clearing" and "Reverse-charge-model with the jointly and severally liable debtors") for amending VAT system to solve problems related to the carousel fraud are discussed. In addition the financial implications of an introduction of each of the recommended models are analysed. All in all the Mittler-model plays the central role in the study. In the last part of the study the results are summarised and political recommendations are given. Furthermore the extent of VAT evasion in some selected European countries is compared in an appendix.

Suggested Citation

  • Dieter Dziadkowski & Andrea Gebauer & W. Christian Lohse & Chang Woon Nam & Rüdiger Parsche, 2002. "Development of Recent VAT Revenues and Anticipated Fiscal Effects of Reform Proposals for VAT System," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 13.
    • Handle: RePEc:ces:ifofob:13
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    Citations

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    Cited by:

    1. Andrea Gebauer & Chang Woon Nam & Rüdiger Parsche, 2006. "VAT Evasion and Its Consequences for Macroeconomic Clearing in the EU," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 61(4), pages 462-487, February.
    2. Baumann, Alexendra & Wohlrabe, Klaus, 2019. "Publikationen von Wirtschaftsforschungsinstituten im deutschsprachigen Raum - Eine bibliometrische Analyse [Publications of Economic Research Insitutes in the German Speaking Area - A bibliometric ," MPRA Paper 92240, University Library of Munich, Germany.
    3. Andrea Gebauer & Rüdiger Parsche, 2003. "Evasion of Value-added Taxes in Europe: Ifo Approach to Estimating the Evasion of Value-added Taxes on the Basis of National Accounts Data (NAD)," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 1(02), pages 40-44, February.
    4. Andrea Gebauer & Chang Woon Nam & Rüdiger Parsche, 2007. "Can Reform Models of Value Added Taxation Stop the VAT Evasion and Revenue Shortfalls in the EU?," Journal of Economic Policy Reform, Taylor and Francis Journals, vol. 10(1), pages 1-13.
    5. Andrea Gebauer & Rüdiger Parsche, 2003. "Evasion of Value-added Taxes in Europe: Ifo Approach to Estimating the Evasion of Value-added Taxes on the Basis of National Accounts Data (NAD)," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 1(2), pages 40-44, 02.
    6. Andrea Gebauer & Chang Woon Nam & Rüdiger Parsche, 2003. "Is the Completion of EU Single Market Hindered by VAT Evasion?," CESifo Working Paper Series 974, CESifo.
    7. Andrea Gebauer & Chang Woon Nam & Rüdiger Parsche, 2007. "Can Reform Models of Value Added Taxation Stop the VAT Evasion and Revenue Shortfalls in the EU?," Journal of Economic Policy Reform, Taylor and Francis Journals, vol. 10(1), pages 1-13.
    8. Hans-Werner Sinn & Rüdiger Parsche & Andrea Gebauer, 2004. "The Ifo model for reducing value-added tax fraud: First pay, then reimburse," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 57(02), pages 34-38, January.
    9. repec:ces:ifodic:v:1:y:2003:i:2:p:14567958 is not listed on IDEAS
    10. Hans-Werner Sinn & Andrea Gebauer & Rüdiger Parsche, 2004. "The Ifo Institute’s Model for Reducing VAT Fraud: Payment First, Refund Later," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 5(02), pages 30-34, October.
    11. Andrea Gebauer, 2003. "VAT revenue and the financial effects of newer sales-tax models," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 56(06), pages 28-36, March.

    More about this item

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory

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