Coordinating VATs Between EU Member States
The paper surveys the characteristics of the common European VAT system, proposed by the EU-Commission to overcome the weaknesses of the transitional European VAT system, which was enacted in 1993 and is still in force. We argue that a harmonized VAT rate will generate substantial costs for EU member states to meet national budget requirements and that the revenue sharing mechanisms will generate adverse incentives to national efforts in VAT collection and control. A comparison of the Commission proposal with four alternative VAT regimes favours a modified VIVAT system as an attractive compromise.
|Date of creation:||2002|
|Date of revision:|
|Contact details of provider:|| Postal: Poschingerstrasse 5, 81679 Munich|
Phone: +49 (89) 9224-0
Fax: +49 (89) 985369
Web page: http://www.cesifo-group.de
More information through EDIRC
References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Genser, Bernd & Haufler, Andreas, 1995.
"Tax competition, tax coordination and tax harmonization: The effects of EMU,"
Discussion Papers, Series II
283, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
- Bernd Genser & Andreas Haufler, 1996. "Tax competition, tax coordination and tax harmonization: The effects of EMU," Empirica, Springer, vol. 23(1), pages 59-89, February.
- Genser, Bernd & Haufler, Andreas, 1996. "Tax competition, tax coordination and tax harmonization: The effects of EMU," Munich Reprints in Economics 20319, University of Munich, Department of Economics.
- Michael Keen, 2000. "VIVAT, CVAT and All That; New Forms of Value-Added Tax for Federal Systems," IMF Working Papers 00/83, International Monetary Fund.
- Richard Bird & Pierre Gendron, 1998. "Dual VATs and Cross-Border Trade: Two Problems, One Solution?," International Tax and Public Finance, Springer, vol. 5(3), pages 429-442, July.
- Genser, Bernd, 1994.
"A generalized equivalence property of mixed international VAT regimes,"
Discussion Papers, Series II
241, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
- Genser, Bernd, 1996. " A Generalized Equivalence Property of Mixed International VAT Regimes," Scandinavian Journal of Economics, Wiley Blackwell, vol. 98(2), pages 253-62, June.
When requesting a correction, please mention this item's handle: RePEc:ces:ceswps:_648. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Klaus Wohlrabe)
If references are entirely missing, you can add them using this form.