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Confirmation of the slight drop in the rate of VAT revenue losses for 2005

Author

Listed:
  • Andrea Gebauer
  • Rüdiger Parsche

Abstract

The Ifo Institute has intensely studied revenue from turnover taxes for some time. For many years this was not a problem area. In 2001, however, startling revenue losses from turnover tax were reported, and in the following years revenue remained more or less decoupled from economic developments. As a result the rate of VAT revenue shortfall calculated by the Ifo Institute rose sharply in 2001 and has remained at a high level in the following years. At the beginning of 2005, for the first time, estimates of key economic figures pointed to some decline in this rate for the current year. This drop, which was apparent in the spring, seems to be continuing in the last quarter of 2005, based on available statistical data and the necessary residual estimates.

Suggested Citation

  • Andrea Gebauer & Rüdiger Parsche, 2005. "Confirmation of the slight drop in the rate of VAT revenue losses for 2005," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 58(21), pages 13-14, November.
    • Handle: RePEc:ces:ifosdt:v:58:y:2005:i:21:p:13-14
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    Cited by:

    1. Chang Woon Nam & Rüdiger Parsche, 2007. "In spite of the 19 percent VAT rate, a further drop in revenue shortfall is expected," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 60(10), pages 41-42, May.
    2. Rüdiger Parsche, 2008. "Despite increase in VAT rate to 19% in 2007, decline in revenue shortfall to 9% and an expected 9% for 2008," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 61(12), pages 55-56, June.

    More about this item

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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