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VAT in the Public Sector and Exemptions in the Public Interest

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  • Copenhagen Economics

Abstract

The study analyses and measures the issues arising from the current VAT treatment of public bodies and activities carried out in the public interest. It also identifies possible options for the future, and measures their impact.

Suggested Citation

  • Copenhagen Economics, 2013. "VAT in the Public Sector and Exemptions in the Public Interest," Taxation Studies 0045, Directorate General Taxation and Customs Union, European Commission.
    • Handle: RePEc:tax:taxstu:0045
    as

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    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/common/publications/studies/vat_public_sector_exemptions_en.pdf
    File Function: final version, 2013
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    References listed on IDEAS

    as
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    13. M.C. Wassenaar & R.H.J.M. Gradus, 2004. "Contracting out: The Importance of a Solution for the VAT Distortion," CESifo Economic Studies, CESifo, vol. 50(2), pages 377-396.
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    Citations

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    Cited by:

    1. Leon Bettendorf & Sijbren Cnossen, 2014. "The Long Arm of the European VAT, Exemplified by the Dutch Experience," CESifo Working Paper Series 4730, CESifo.
    2. Sijbren Cnossen, 2020. "Modernizing the European VAT," CESifo Working Paper Series 8279, CESifo.
    3. Felici Francesco & Maria Gesualdo, 2014. "Fiscal extension to ORANI-IT: a computable general equilibrium model for Italy," Working Papers 8, Department of the Treasury, Ministry of the Economy and of Finance.

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    More about this item

    Keywords

    European Union; taxation; VAT; public sector;
    All these keywords.

    JEL classification:

    • H27 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other Sources of Revenue

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