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The comparison between the normal and the special VAT scheme. An application to the art market

Author

Listed:
  • Guido Candela
  • Emanuela Randon
  • Antonello E. Scorcu

Abstract

In the literature, the comparison between the normal and the special VAT regimesis limited (i.e. with equal and uniform rates in each production or consumption phase,the two VAT regimes are identical). In this paper we also propose a general comparison inorder to define which regime is desirable in relation to the VAT rate structure, the featuresof the buyers and sellers and the selling strategies. We propose some policies that make neutral the fiscal regime, enhancing investments and consumption. These results are developed by looking at the art market.

Suggested Citation

  • Guido Candela & Emanuela Randon & Antonello E. Scorcu, 2012. "The comparison between the normal and the special VAT scheme. An application to the art market," Politica economica, Società editrice il Mulino, issue 1, pages 49-76.
    • Handle: RePEc:mul:je8794:doi:10.1429/38296:y:2012:i:1:p:49-76
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