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Please use this identifier to cite or link to this item:
http://hdl.handle.net/10419/24222
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Full metadata record
| DC Field | | Value | | Language |
| dc.contributor.author | | Boeters, Stefan | | en_US |
| dc.contributor.author | | Böhringer, Christoph | | en_US |
| dc.contributor.author | | Büttner, Thiess | | en_US |
| dc.contributor.author | | Kraus, Margit | | en_US |
| dc.date.accessioned | | 2009-02-16T14:50:08Z | | - |
| dc.date.available | | 2009-02-16T14:50:08Z | | - |
| dc.date.issued | | 2006 | | en_US |
| dc.identifier.uri | | http://hdl.handle.net/10419/24222 | | - |
| dc.description.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. | | en_US |
| dc.language.iso | | eng | | en_US |
| dc.publisher | | Zentrum für Europäische Wirtschaftsforschung (ZEW) Mannheim | | en_US |
| dc.relation.ispartofseries | | ZEW Discussion Papers 06-30 | | en_US |
| dc.subject.jel | | H24 | | en_US |
| dc.subject.jel | | H22 | | en_US |
| dc.subject.jel | | D58 | | en_US |
| dc.subject.ddc | | 330 | | en_US |
| dc.subject.keyword | | VAT | | en_US |
| dc.subject.keyword | | tax reforms | | en_US |
| dc.subject.keyword | | distribution | | en_US |
| dc.subject.keyword | | efficiency | | en_US |
| dc.subject.keyword | | applied general equilibrium | | en_US |
| dc.subject.stw | | Umsatzsteuer | | en_US |
| dc.subject.stw | | Steuerbegünstigung | | en_US |
| dc.subject.stw | | Steuerinzidenz | | en_US |
| dc.subject.stw | | Steuerwirkung | | en_US |
| dc.subject.stw | | Wohlfahrtseffekt | | en_US |
| dc.subject.stw | | Steuerreform | | en_US |
| dc.subject.stw | | Allgemeines Gleichgewicht | | en_US |
| dc.subject.stw | | Deutschland | | en_US |
| dc.title | | Economic Effects of VAT Reform in Germany | | en_US |
| dc.type | | Working Paper | | en_US |
| dc.identifier.ppn | | 512895449 | | en_US |
| dc.rights | | http://www.econstor.eu/dspace/Nutzungsbedingungen | | - |
| 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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