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Study on reduced VAT applied to goods and services in the Member States of the European Union

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  • Copenhagen Economics

    (Copenhagen Economics)

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    Abstract

    Value Added Tax (VAT) in Europe is regularly subject to intensive debate. It is often argued that the current VAT system should be made more uniform to enhance economic efficiency and to protect the functioning of the internal market. But it is also regularly argued that extending reduced VAT to this or that particular product would create economic benefits such as more employment and less inequality. The study concludes that there seems to be a strong argument for making the current VAT structure more simple and uniform, but also an argument for selective cuts in VAT rates primarily in locally supplied services and parts of the hospitality sector. The authors stress the need to consider each case on its own merits and to appraise whether alternative non-VAT instruments may be preferable to reduced VAT rates.

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    File URL: http://ec.europa.eu/taxation_customs/resources/documents/taxation/gen_info/economic_analysis/tax_papers/taxation_paper_13_en.pdf
    File Function: final version, 2008
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    Bibliographic Info

    Paper provided by Directorate General Taxation and Customs Union, European Commission in its series Taxation Papers with number 13.

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    Length: 105 pages
    Date of creation: Oct 2008
    Date of revision: Oct 2008
    Handle: RePEc:tax:taxpap:0013

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    Web page: http://ec.europa.eu/taxation_customs/index_en.htm
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    Keywords: European Union; VAT; taxation;

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    References

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    1. P. B. Sørensen, 1997. "Public finance solutions to the European unemployment problem?," Economic Policy, CEPR & CES & MSH, vol. 12(25), pages 221-264, October.
    2. Michael F. Förster & Marco Mira d'Ercole, 2005. "Income Distribution and Poverty in OECD Countries in the Second Half of the 1990s," OECD Social, Employment and Migration Working Papers 22, OECD Publishing.
    3. Gerd Ahlert, 2004. "TSA for Germany: database of the satellite account and perspectives for integration into a sectoral disaggregated macro-econometric model," GWS Discussion Paper Series 04-3, GWS - Institute of Economic Structures Research.
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    Cited by:
    1. Doris Prammer, 2011. "Quality of taxation and the crisis: Tax shifts from a growth perspective," Taxation Papers 29, Directorate General Taxation and Customs Union, European Commission.
    2. European Commission, 2012. "Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2012 Report," Taxation Papers 34, Directorate General Taxation and Customs Union, European Commission.
    3. Luigi Bernardi, 2014. "Tax Reforms in the EU Member States Since the Turn of the New Century: Selected Observations," Working papers 2, Società Italiana di Economia Pubblica.
    4. Bernardi, Luigi, 2014. "Tax reforms in EU Member States subce rhe turn of the New centuri: selected observations," MPRA Paper 56856, University Library of Munich, Germany.
    5. European Commission, 2010. "Tax Policy after the Crisis: Monitoring Tax Revenues and Tax Reforms in EU Member States 2010 Report," Taxation Papers 24, Directorate General Taxation and Customs Union, European Commission.

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    1. European Public Finance (ECON-O-403)

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