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VIVAT- A Definitive Vat System for Europe?

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Listed:
  • Fehr, H.
  • Polo,C.

Abstract

This paper examines the efficiency effects of the variable integrated value-added tax (VIVAT) system, which was recently proposed as the future VAT system for the European Union (E.U.). We first describe the difference in the administration of the current transitional system and the VIVAT system. Then we present the computable general equilibrium model featuring 11 EU regions and 11 production sectors. Finally we evaluate the adoption of two different tax rate structures under the VIVAT system by using numerical simulations.

Suggested Citation

  • Fehr, H. & Polo,C., 1997. "VIVAT- A Definitive Vat System for Europe?," UFAE and IAE Working Papers 397.97, Unitat de Fonaments de l'Anàlisi Econòmica (UAB) and Institut d'Anàlisi Econòmica (CSIC).
  • Handle: RePEc:aub:autbar:397.97
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    Keywords

    TAXES;

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • D58 - Microeconomics - - General Equilibrium and Disequilibrium - - - Computable and Other Applied General Equilibrium Models

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