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Three VAT Studies

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  • Sijbren Cnossen

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    Abstract

    This volume presents three studies on the VAT. The first study is a VAT primer for lawyers, economists, and accountants who rarely talk to each other about tax issues, particularly in the Netherlands. The different views illuminate the nature and workings of the VAT. The second study examines and evaluates VAT coordination in the EU against the backdrop of an analysis of VAT fraud. Carousel fraud is dwarfed by shadow economy fraud and contrived insolvency fraud. The taxation of intracommunity exports is not the solution to VAT coordination problems. Rather the focus should be on cross-border VAT audit, followed up, if necessary, by investigation and prosecution of fraudsters. The third study argues that value changes in exempt immovable property should be brought into the VAT base, similar to value changes in other second-hand goods that are traded by taxable dealers. This extension of the VAT base should replace the inequitable and distortionary transfer or registration taxes and stamp duties on transactions in immovable property that are currently levied in the various member states.

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    Bibliographic Info

    Paper provided by CPB Netherlands Bureau for Economic Policy Analysis in its series CPB Special Publication with number 90.

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    Date of creation: Dec 2010
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    Handle: RePEc:cpb:spcial:90

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    1. Bird,Richard & Gendron,Pierre-Pascal, 2011. "The VAT in Developing and Transitional Countries," Cambridge Books, Cambridge University Press, number 9781107401440.
    2. Richard Bird & Pierre Gendron, 1998. "Dual VATs and Cross-Border Trade: Two Problems, One Solution?," International Tax and Public Finance, Springer, vol. 5(3), pages 429-442, July.
    3. (Special Paper), 1997. "Programme and Proceedings of 1997 Warwick Summer Research workshop on "Dynamic Games and their Economic Applications"," The Warwick Economics Research Paper Series (TWERPS) 488, University of Warwick, Department of Economics.
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    Cited by:
    1. Institute for Fiscal Studies, 2011. "A retrospective evaluation of elements of the EU VAT system," Taxation Studies 0039, Directorate General Taxation and Customs Union, European Commission.

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