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| Title: | | Economic Effects of VAT Reform in Germany  |
| Authors: | | Boeters, Stefan Böhringer, Christoph Büttner, Thiess Kraus, Margit |
| Issue Date: | | 2006 |
| Series/Report no.: | | ZEW Discussion Papers 06-30 |
| Abstract: | | In the tax policy debate, differentiation of value-added taxes is often justified by distributional concerns. Our quantitative analysis for Germany indicates that such concerns are misplaced. We find that the abolition of VAT differentiation has only negligible redistributive effects. Instead, reduced VAT are found to act as industry-specific subsidies. Whereas the overall welfare effects of pure VAT reforms are very small, a revenue-neutral introduction of a harmonised VAT combined with reductions in the marginal income tax rates or social security contributions turns out to produce substantial welfare gains for all households. |
| Subjects: | | VAT tax reforms distribution efficiency applied general equilibrium |
| JEL: | | H24 H22 D58 |
| Document Type: | | Working Paper |
| Appears in Collections: | | Publikationen von Forscherinnen und Forschern des ZEW ZEW Discussion Papers
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| dp06030.pdf | | 348.1 kB | Adobe PDF |
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