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L’imposta sul valore aggiunto: regime ordinario e regime del margine a confronto. Il caso del mercato dell’arte. A general comparison between different VAT Regimes: the normal vs the special scheme. An application to the art market


Author Info

  • G. Candela
  • E. Randon
  • A. E. Scorcu


In letteratura, il confronto tra i metodi di calcolo dell’imposta sul valore aggiunto (regime ordinario e regime del margine) è limitato: si riduce al risultato di equivalenza ottenuto con aliquote identiche e uniformi nelle diverse fasi della produzione e dello scambio. In questo lavoro proponiamo un’analisi comparativa generale per stabilire la desiderabilità di un metodo rispetto all’altro in relazione alla struttura delle aliquote, alla tipologia dei soggetti coinvolti, alle politiche di commercializzazione. I risultati sono applicati per valutare il meccanismo di formazione dei prezzi nel mercato dell’arte. Si propongono degli interventi di riforma per rendere il regime fiscale neutrale e trasparente, incentivando scambi e investimenti. In the literature, the comparison between the normal and the special VAT regime is limited (i.e. if the VAT rates are equal and uniform in each production or consumption phase, then the two regimes are identical). In this paper we propose a general comparison in order to define which regime is desirable in relation to the structure of the VAT rates, the features of the buyers and sellers, the selling strategies. We propose some policy reforms in order to make neutral the fiscal regime, boosting investments and consumption. The results are applied to the art market.

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Paper provided by Dipartimento Scienze Economiche, Universita' di Bologna in its series Working Papers with number wp838.

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Date of creation: Jul 2012
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Handle: RePEc:bol:bodewp:wp838

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  1. European Commission, 2010. "Taxation trends in the European Union: 2010 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission 2010, Directorate General Taxation and Customs Union, European Commission.
  2. Gary S. Becker, 1974. "Crime and Punishment: An Economic Approach," NBER Chapters, National Bureau of Economic Research, Inc, in: Essays in the Economics of Crime and Punishment, pages 1-54 National Bureau of Economic Research, Inc.
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  4. European Commission, 2013. "Taxation trends in the European Union: 2013 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission 2013, Directorate General Taxation and Customs Union, European Commission.
  5. McAdams, Richard H. & Rasmusen, Eric B., 2007. "Norms and the Law," Handbook of Law and Economics, Elsevier, Elsevier.
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  7. Levitt, Steven D, 1996. "The Effect of Prison Population Size on Crime Rates: Evidence from Prison Overcrowding Litigation," The Quarterly Journal of Economics, MIT Press, MIT Press, vol. 111(2), pages 319-51, May.
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