VIVAT- A Definitive Vat System for Europe?
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.
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