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In spite of the 19 percent VAT rate, a further drop in revenue shortfall is expected

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  • Chang Woon Nam
  • Rüdiger Parsche

Abstract

In 2005 for the first time a drop in the rate of VAT revenue shortfall was registered. Available data show that this decline also continued in 2006. The measures taken by legislators in recent years have thus stabilised VAT revenues somewhat. The revenue shortfall in 2006 amounted to 9½ percent (2005: 11½ percent). A further drop is expected for 2007 despite the strong hike in the VAT rate by three percentage points.

Suggested Citation

  • 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.
    • Handle: RePEc:ces:ifosdt:v:60:y:2007:i:10:p:41-42
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    File URL: https://www.ifo.de/DocDL/ifosd_2007_10_6.pdf
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    References listed on IDEAS

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    1. 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.
    2. Chang Woon Nam & Rüdiger Parsche, 2006. "Slight drop in VAT shortfalls also expected in 2006," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 59(15), pages 22-23, August.
    3. Andrea Gebauer & Rüdiger Parsche, 2005. "Slight decline in VAT evasion in 2005," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 58(09), pages 12-13, May.
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    Cited by:

    1. Deloitte, 2016. "Economic Analysis of VAT Aspects of e-Commerce," Taxation Studies 0067, Directorate General Taxation and Customs Union, European Commission.
    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.
    3. Deloitte, 2016. "Analysis of costs, benefits, opportunities and risks in respect of the options for the modernisation of the VAT aspects of cross-border e-Commerce," Taxation Studies 0068, Directorate General Taxation and Customs Union, European Commission.

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    1. 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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