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Study on the economic effects of the current VAT rules for passenger transport

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  • Netherlands Bureau for Economic Policy Analysis

Abstract

The objective of this study is to provide an economic assessment of the impact of the current VAT regimes and the likely effects of alternative VAT regimes in order to assist the Commission in making policy choices

Suggested Citation

  • Netherlands Bureau for Economic Policy Analysis, 2015. "Study on the economic effects of the current VAT rules for passenger transport," Taxation Studies 0055, Directorate General Taxation and Customs Union, European Commission.
    • Handle: RePEc:tax:taxstu:0055
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    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/common/publications/studies/report_passenger_transport.pdf
    File Function: final version, 2015
    Download Restriction: no
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    References listed on IDEAS

    as
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    8. Albalate, Daniel & Bel, Germà, 2010. "What shapes local public transportation in Europe? Economics, mobility, institutions, and geography," Transportation Research Part E: Logistics and Transportation Review, Elsevier, vol. 46(5), pages 775-790, September.
    9. Michael Smart & Richard M. Bird, 2009. "The Economic Incidence of Replacing a Retail Sales Tax with a Value-Added Tax: Evidence from Canadian Experience," Canadian Public Policy, University of Toronto Press, vol. 35(1), pages 85-97, March.
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    Keywords

    European Union; taxation; transport;
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