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Coordinating VATs Between EU Member States

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  • Bernd Genser

Abstract

The 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.

Suggested Citation

  • Bernd Genser, 2002. "Coordinating VATs Between EU Member States," CESifo Working Paper Series 648, CESifo.
    • Handle: RePEc:ces:ceswps:_648
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    References listed on IDEAS

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    1. Sijbren Cnossen & Erns Verwaal, 2001. "Europe`s new border taxes," CESifo Working Paper Series 434, CESifo.
    2. Richard M. Bird & Pierre-Pascal Gendron, 2001. "VATs in Federal States: Experiences and Emerging Possibilities," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0104, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    3. Bernd Genser & Andreas Haufler, 1996. "Tax competition, tax coordination and tax harmonization: The effects of EMU," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 23(1), pages 59-89, February.
    4. Genser, Bernd, 1994. "A generalized equivalence property of mixed international VAT regimes," Discussion Papers, Series II 241, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
    5. Genser, Bernd, 1996. " A Generalized Equivalence Property of Mixed International VAT Regimes," Scandinavian Journal of Economics, Wiley Blackwell, vol. 98(2), pages 253-262, June.
    6. Mr. Michael Keen, 2000. "VIVAT, CVAT and All That: New Forms of Value-Added Tax for Federal Systems," IMF Working Papers 2000/083, International Monetary Fund.
    7. Richard Bird & Pierre Gendron, 1998. "Dual VATs and Cross-Border Trade: Two Problems, One Solution?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 5(3), pages 429-442, July.
    8. Sijbren Cnossen, 1998. "Global Trends and Issues in Value Added Taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 5(3), pages 399-428, July.
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    Cited by:

    1. Silvia Fedeli & Francesco Forte, 2011. "EU VAT frauds," European Journal of Law and Economics, Springer, vol. 31(2), pages 143-166, April.
    2. Christian Breuer & Chang Woon Nam, 2009. "VAT on Intra-Community Trade and Bilateral Micro Revenue Clearing in the EU," CESifo Working Paper Series 2771, CESifo.
    3. José Sánchez Maldonado & Salvador Gómez Sala, 2006. "The Reform of Indirect Taxation in Spain: VAT and Excise," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0607, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    4. Leonce Ndikumana, 2014. "International Tax Cooperation and Implications of Globalization," CDP Background Papers 024, United Nations, Department of Economics and Social Affairs.
    5. 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.
    6. Krishanu Karmakar & Jorge Martinez-Vazquez, 2014. "Fiscal Competition versus Fiscal Harmonization: A Review of the Arguments," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1431, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    7. Malinina, Tatiana (Малинина, Татьяна), 2015. "Approaches to the Administration of Vat in the European Union and its Implications for the Customs Union [Подходы К Администрированию Ндс В Европейском Союзе И Выводы Для Таможенного Союза]," Published Papers mak15, Russian Presidential Academy of National Economy and Public Administration.
    8. Mare, Mauro, 2015. "Why and How should the EU budget be reformed?," MPRA Paper 76112, University Library of Munich, Germany.
    9. Ighomereho Salome & Ladipo Patrick & Dixon-Ogbechi Bolajoko, 2018. "Determinants of Automated Teller Machine Usage in Lagos State, Nigeria," Acta Universitatis Sapientiae, Economics and Business, Sciendo, vol. 6(1), pages 89-111, December.
    10. Janina Kotlinska & Marian Zukowski & Pawel Marzec & Jaroslaw Kuspit & Zdzislaw A. Blasiak, 2020. "Household Consumption and VAT Revenue in Poland," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 2), pages 580-605.

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    Keywords

    value-added taxation; tax coordination.;

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