Coordinating VATs Between EU Member States
AbstractThe paper surveys the characteristics of the common European VAT system, proposed by the EU-Commission to overcome the weaknesses of the transitional European VAT system, which was enacted in 1993 and is still in force. We argue that a harmonized VAT rate will generate substantial costs for EU member states to meet national budget requirements and that the revenue sharing mechanisms will generate adverse incentives to national efforts in VAT collection and control. A comparison of the Commission proposal with four alternative VAT regimes favours a modified VIVAT system as an attractive compromise.
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Bibliographic InfoPaper provided by CESifo Group Munich in its series CESifo Working Paper Series with number 648.
Date of creation: 2002
Date of revision:
value-added taxation; tax coordination.;
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