EconStor >
Zentrum für Europäische Wirtschaftsforschung (ZEW), Mannheim >
ZEW Discussion Papers >

Please use this identifier to cite or link to this item:

http://hdl.handle.net/10419/24222
  

Full metadata record

DC FieldValueLanguage
dc.contributor.authorBoeters, Stefanen_US
dc.contributor.authorBöhringer, Christophen_US
dc.contributor.authorBüttner, Thiessen_US
dc.contributor.authorKraus, Margiten_US
dc.date.accessioned2009-02-16T14:50:08Z-
dc.date.available2009-02-16T14:50:08Z-
dc.date.issued2006en_US
dc.identifier.urihttp://hdl.handle.net/10419/24222-
dc.description.abstractIn 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.en_US
dc.language.isoengen_US
dc.publisherZentrum für Europäische Wirtschaftsforschung (ZEW) Mannheimen_US
dc.relation.ispartofseriesZEW Discussion Papers 06-30en_US
dc.subject.jelH24en_US
dc.subject.jelH22en_US
dc.subject.jelD58en_US
dc.subject.ddc330en_US
dc.subject.keywordVATen_US
dc.subject.keywordtax reformsen_US
dc.subject.keyworddistributionen_US
dc.subject.keywordefficiencyen_US
dc.subject.keywordapplied general equilibriumen_US
dc.subject.stwUmsatzsteueren_US
dc.subject.stwSteuerbegünstigungen_US
dc.subject.stwSteuerinzidenzen_US
dc.subject.stwSteuerwirkungen_US
dc.subject.stwWohlfahrtseffekten_US
dc.subject.stwSteuerreformen_US
dc.subject.stwAllgemeines Gleichgewichten_US
dc.subject.stwDeutschlanden_US
dc.titleEconomic Effects of VAT Reform in Germanyen_US
dc.typeWorking Paperen_US
dc.identifier.ppn512895449en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
dc.identifier.repecRePEc:zbw:zewdip:4614-
Appears in Collections:Publikationen von Forscherinnen und Forschern des ZEW
ZEW Discussion Papers

Files in This Item:
File Description SizeFormat
dp06030.pdf348.1 kBAdobe PDF
No. of Downloads: Counter Stats
Show simple item record
Download bibliographical data as: BibTeX

Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.