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Measuring the welfare costs of EU accession

Author

Listed:
  • Stephen Pudney
  • Nikolay Markov
  • Robert Ackrill

Abstract

We analyze possible reforms to the Bulgarian VAT system, evaluating revenue‐neutral reallocations of goods to tax bands within the existing 2‐rate structure. We investigate the sensitivity of the results to behavioural response and imperfect tax recovery. We find only a weak case for the use of non‐uniform VAT rate structures for redistributional purposes. Selective VAT exemptions can produce approximate welfare gains equivalent to a general price fall of much less than 1 per cent for plausible specifications of social welfare. JEL classification: D31, J31, P24.

Suggested Citation

  • Stephen Pudney & Nikolay Markov & Robert Ackrill, 2001. "Measuring the welfare costs of EU accession," The Economics of Transition, The European Bank for Reconstruction and Development, vol. 9(2), pages 281-314, July.
  • Handle: RePEc:bla:etrans:v:9:y:2001:i:2:p:281-314
    DOI: 10.1111/1468-0351.00077
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    More about this item

    JEL classification:

    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • J31 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Wage Level and Structure; Wage Differentials
    • P24 - Political Economy and Comparative Economic Systems - - Socialist and Transition Economies - - - National Income, Product, and Expenditure; Money; Inflation

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